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HomeMy WebLinkAbout02-14 Comments (2)S. Patz and Associates; Inc. 46175.Westlake Drive, S'uite.400 Potomac Falls, Virginia 20165 i a o S. 'PATZ. & A S'S O.GI AT. ES, I'NC o .R E A L E S TAT E CO N S U L "TA N1 S° November 3, 2014 , Mr. Bruce A. Griffin Mr. Matt Milstead C/o Frederick- County Center, ;LLC 140 North Hatcher Av enue Purcellville, Virginia 20]:32 .Dear Mr. Griffin and Mr. Millstead!- This will,subnui our`correcfed report for the market and fiscal impacts analyses 'of the proposed Heritage Commons mixed -use development., We were provided input from: Ms. Ellen .Murphy, Commissioner of Revenue for Frederick County, Virginia, related to our evaluation of the personal property tax analysis used, in our report. This is the only substitute 'change required. for our analysis. Ms. Murphy provided other comments related to ,ouri= report,, which are included in the analysis, but these do not affect the report conclusions: I With the' suggested changes to the personal .property tax calculation from Ms. Murphy., our net fiscal analysis, 'shown below, generates nearly $3.2 million in net `benefits to Frederick County, :at`project build -out. The suggested changes resulted in a reduction of $407;000�'in net-benefits to the Couiity; as' a- xesult.,of the -full build -out of Heritage; Commons The chart below :sdmrnarizes the net fiscal benefits at .build out. These benefits include both on -site and off ste­net revenues. We show the.fiscal impacts analysis over a 1.5-year build ,out period, separated by five -year development periods, to show the net benefit if full project development does not occur. Table, A -8. Total On -site and Off -site NefFiscal Benefits by Phase,. Heritage Commons at Buildout.(constant$2014) 1"st' S' yrs 2nd 5 Yrs '3rd 5 Yrs Total Apartments, $22,2,10 $22,210 $22,210, $66,640 Townhouses $1,460 $730 $2,190 Commercial $_453,455 $226,723 $2261,723 $906,900 Office Y S488,4420' 854 7,30 ' $854,7, 30 $2,197;880 Total Net .Benefif ,; $965,550 $1" L04,390 $:1;,1.03,660 $3,173,61,0 46175 West ILike Driv.e • Suite= n00m•'Pot6hmc Falls, Virginia 20165 • 703.421:310,'1 • 703.421.8109 his • spaczec @comeast: net 2 'Mr.;Bruce A. Griffin Mr—Matt Milstea'd November 3, 2014 The. development program for Heritage Commons is fully described in the body of tiie attached re port. We included uded a detailed site, analysis .and project setting, which shows the prime location,of Heritage Commons 'near the Route, .50 and I -81 interchange and within the right- of=w'ay, of a new bridge over I 781 which will connect to U.S. Route 522, the frontage:road for Heritage Commons. The market analysis section. evaluates each of the,four land uses under study for Heritage. actors such as the proposed bridge over I- 81, thee'proposed snewlcCounty. Administration 'Building plat -med for the Heritage. Commons si'te, and the expected large expansion of FBI ernployment. We do understand that the. timing of these proposals/- projects 'can change from. current plans, but all are; currently committed /annoui'ced. Changes to construction timing of'these projects will' not change the overall at build' out" net'benefit analysis. Of - special note is 'the value of the location 'of' the new County Administration Building at Heritage, Commons. This public investment :will "be one key anchor for the entire °project and a catMyst.for the'$3.2 million annual. net project benefit for the County. We used conservative ` numbers in our analysis. A.11. are ;shown in constant 2014 dollars. The detailed market; and economic data that support our conclusions are presented in, the, attached report. Our methodology for the .F.IA calculation is fully described. If -additional data or clarification are needed, please do not Hesitate to contact us. We remain available to continue to assist you with .the:successful development:of` Heritage. Commons.,,Tl e appendix to this report presents our'evaluauon of the County's proposed Development Iinpac_t- Model. Sincerely, I; Stuart M. Patz. President 3 r TABL9 OF CONTENTS u, a�. 1 PACE ::Introduction :... ................... .... .......... ........... .... .. 5 ;. S it e Description aria.Developmen'tPropgsa ... ... ..., • °, , _.y '8 Site Description .:. 8 ' Heritage Commons: Development Plan ...... 19 EastTevis'Street /Freedom Plaza Badge... 22' Secti`on.l Market_flrialysis .. ��.,. :: •; - .....24 Demographic Ana'lysiS..:.r I ............ 24 Household Trends ......... 25 Renter ^Households ... :,, . ............. .............................26 Higher- lricome Renter Households• .......... ........ ..... ..................... .:....,;:.:::26 Owner Households .. 27 Base Economic Trends ...... ......... ......... ......... ............... ............................ 27 Apattnieiit Market Analysis ;::................................ . .. .:.. �� ::..._ ....::30 CompetihiveGApartinent4Market ::: ............... ........ ... ..... 31 ..... . ,. Pipeline:_ Proposals .::.. ::............................ :::..: _ .. :.. :,..,...,::.33 . ConcluSlons .... .......:................. :.: " 4 Towel omesa : ............ : x.. ..._... 37' Office;Spacey ;::.. ....:. .: :........ . ........ .....e :.. .......................... 39 RetailSpace : ,_ .:... ... ..................... ..:.: • .. ......... ...... Market:SiuduConclusion ............... ................................ •. :.;!:........ ..... ................!.............. ......43 Section Il Fiscal and' Ecoriornic,. [nmpacts Analysis, .::......... ..........:.: ... , :.;:.. .....................45 Summary of Fiscal . . Im aets . . !, . :•: : 45 ! On- Site'linpacts Tax Revenz ues ............ ............ •.......:` .... .,......1............. ,....47 Real Property Taz: .... ...........•......... :.••. 47 ;::l� perty Taxes... ..:.. .......... :......... . '..:........... Personal Pro .... ....... 49 _ • Retail'Sale's Tax ..... ....... :,., ,.... .; ...:..........i.............. . _..... .. _ .......................... 52 ':Business;L•icens'e Taxes:.:,:. :., : ..... .............................: ...::.. 53 r Utibty'Taxes ,.: .......................... C.onsuine +' f ' Meals Tax. ....................................... ....................... 55 - Motor Vehicle Licenses . . . . . . , .............. ::............:56 sf IRecord'ation Tax ... .. _... ,Summary. On; Site lax Revenues• ..... ... .. ... . ......................... `57 Ca sts to the Cowity .... t ........... County. B,udget',- Revenues: _ ..::.: ... .. .... 67. ' County ......: ...... .... ! . ........ ... ..61 'Budgttxpendi Per CapitaCjunty' 62 On -Site Costs�6 the ,&u : •..' 63 Net Fiscal °Impact, �'. . .67 F Off-Site Impacts :Economic,ancl Fiscal .....: ........ ..• Business Receipts:: .... 4 . ...,.. ....... Employment and Eariihio .......' ............. ................ .................................. ....... 70. Off Site FiscAlmpacts...:.. .... i _ •• •...•• 70 Summary of On =Site and: ......: .•. :......•: ,71 Phasing of Heritage Coritmons :.... ... ............................... . ............. .. ........... ....... Appendix A Review of Development Impacts Model ............. 75 APPendix B Tables. pp ......... .... ..... 7 4 �� Introduction The following is the market study and Fiscal Impacts Analysis (FIA), prepared -in August, 201'4, in support of the proposed mixed -use .developineizt of the 150.6 -acre Heritage Commons developmentrproposal (formerly Russell 150; LLC) .located along the west .side of Froi-it ;Royal. Pike (U.S. Route 522), south of the 1- 81 /U.S. Route 50 interchange and opposite Airport Road. The site extends approximately 1,250 feet along Route '522 and has frontage (1;300 feet) on the east side of.I -81 „at a location where P P a new over ass is `lamed that w ill extend Fast Tevis Street in the- City of Winchester east into the Her itage:Commons site and ultimately to an' intersection with U.S. 'Route 522 at -two locations.' The following report `is prepared in two sections. The first section presents the market analysis i' support of the mixed -use development proposal' for Heritage Commons. T.he, market analysis demonstrates that < market support for the Heritage Commons proposal exists _and. is based on evolving market trends,in a market area that consists of the City of Wiriehester and Frederick County. The' expected development period for this 150± acre property, based on the development proposal and market trends, -is approximately 1'5 years', from, the - projectted start of building development in 2015 or 201.6. The second section of the:.report is the Fiscal Im- pa'cts Analysis, which shows -the net revenues projected from project build -out compared with increased expenses to the County from the. proposed on -site development. Given,r the fact that ithe development pro osal has considerable id commercial ommercial space planned within the 40± acres of commercially zoned area, or 30.0% of the total developable acreage, Heritage Commons will generate a positive FIA and will provide considerable new net tax revenue to Frederick County over the 20T5 to 2030 period and beyond. { The`FIA is prepared- in three five -year development phases to illustrate that net revenues wi''ill accrue 'to ,the County during the entire 15+ year development period. All .revenue and expense data are presented in constant 2014 dollar values. The phasing of 5 new development 'is .based, in part; 'on the sponsora ^`existing commitments for site development. at -the time of. the ,start of development; acid in',part, oil, the evolving development.trends within the market area as calculated'by the market. analysis. `The following chart sumnfarizes the overall development- plan for Heritage Commons. It shows a, master plan for 1,200: housing units oil 75.3 acres of residential 9 p. -zoned lalzd and 700;O,Q0 s uare feet of commercial develo mein, including a proposed new Frederick County office building. The planned development program will be more fully expanded upon in the followinganalysis. The site setting :map .of ;the 'Heritage Commons sife °sis shown next. The site is adjaeeint to. the City of 'Winchester along I -81 and located 'just over one mile south o'f the Route 50./17 interchange with I- Shear the Shenandoah University Campus. Number 5 on the.map shows the location to the primary site entrance to Heritage: Commons across from Airport Road. Number 6 is the location of the proposed new bridge over I -81. The Shenandoah Uniyersity.Cariipus is shown by Number 7. The site frontage runs north. from just south of Buffalo Lick. Run (No. 8) to the sniall� residential subdivision along ,Front Royal Av,erue on..the north. . Map A also; shows the sfte',s close proximity to several of the, Winchester area's regional highway's The Winchester Regional Airport, Shenandoah University Campus, historic downtown Winchester and Apple. Blossom Mall. (Number 9) are all within close prozifnity to the site., The new bridge over 1-81., along with the, extension of East Tevis 6 Housing Units; and Sguare1ootage of'. Commercial SWce' . • Mark et. Rate Apartme.nts 1,0SQ • For- Sale, Town homes 150 Total residential j 1,200' a Office Space , excluding County Bldg. 450 000' 11, 5,0,000 • County O,,ffice,Buildidg, •'Retail & Service Corn'f iercial 1,00;000 ' Total Commercial, 100;000, The site setting :map .of ;the 'Heritage Commons sife °sis shown next. The site is adjaeeint to. the City of 'Winchester along I -81 and located 'just over one mile south o'f the Route 50./17 interchange with I- Shear the Shenandoah University Campus. Number 5 on the.map shows the location to the primary site entrance to Heritage: Commons across from Airport Road. Number 6 is the location of the proposed new bridge over I -81. The Shenandoah Uniyersity.Cariipus is shown by Number 7. The site frontage runs north. from just south of Buffalo Lick. Run (No. 8) to the sniall� residential subdivision along ,Front Royal Av,erue on..the north. . Map A also; shows the sfte',s close proximity to several of the, Winchester area's regional highway's The Winchester Regional Airport, Shenandoah University Campus, historic downtown Winchester and Apple. Blossom Mall. (Number 9) are all within close prozifnity to the site., The new bridge over 1-81., along with the, extension of East Tevis 6 y, y Street, will: " rou�ele direct-,access to. the Pleasant Valle Road, ' � corridor 'and to_ Jubal Early Drive, both area roadways with an abundance of "retail spacep medical office .space and employment, centers. . . Commons Site Location Map YI a A:= Herta e 7 II Site Description and Development Proposal Site' Description The, Heritage Commons site is a slightly rolling, irregularly shaped, 150 -acre: property tate 81 on the west and Front Roy'a'l Pike (U.S. 522) on located between Inters the, east at °a location,directly across from the entrance to Airport Road. The property is vacant and partially covered' with small frees and bushes, . but the property is predominantly stream runs through the property redominantl meadowland, Part of the Buffalo Rwi str in an east -west :direction and, will be'retained as open space 'and an amenity featuere for the development. Following are photos of;.the-,site and it's setting along U.S'. Route 522. The'photos show views -into the properfy'f- 'U.S. Route 522 West,�into the ;sde and photos of the Route 522 corridor. At present, this is an undeveloped section of'Front Royal Pike, but a second - development proposal, 'adjacent to Heritage Commons, called Madison Village, . is also being °studied„fgr new ;development, as described below. i View -Into Site Showing Topography and Tree Coverage 8 1 1 Photos of Heritage Commons & Route' 522 Corridor � 1 a u d-4 View West From,U.S_.'Route 522 Expanded View of Site, -fir r View South From U.S. Route View North Along U.S. Route 522 522/Airport Road Intersection Adjacent land uses consist of residential developments and vacant land: Development north: of the ;site consists of the 40± unit Funkhouser, single- family subdivision, which was developed in the mid- 1990s. East of the, site; ,along, Front Royal Pike, aremature single-family homes'in the Miller Heights subdivision. Land south-of the Heritage Commons site is,lar:gely vacant, but,w, ith the adjacent, parcel of 513 acres- � "for a mixed -use development with a mix of towns and 9 Aerial of Heritage Commons The Heritage Commons site is presently only accessible via Front Royal Pike (Route 522). -Route 522'_Js a regional .arterial that; "runs: north -;south from the Frederick County line, into;ahe City of Winchester and then north ,somewhat circulating into cutest . Virginia. Relevant. for'the Heritage Commons proposal, is its'inierchange with Route 50 and' close proximity to, thetRoute 5O'/ 17 interchange with I -81. 'In' front' of -Heritage Commons; `Route 522 -is a four lane, undivided roadway that runs in a ,generally north- south direction ' parallel, to Interstate, 81. Route 522 provides quick, access to; Millwood ,Pike (U'.S. Route'; 68)'; about one mile north, which accesses Interstate'81'5• Exit 313 ari`d',the City of Winchester: Roue 522,a1so provides'direct access to a;150,Q00± square foot Wal'riiar116cated south -at its intersection with Tasker Road'that o e.ned in earl. =2012, ,About 300 fullAime`employee s work atthe r p y etailer, which includes; a`full.,grocery store „gard:en center and•pharmacy. im !" yr e•.. ! I ,upn'N -l' r y r I !_� . '}ey'. ./ � 5''F�. V° >g IS r '� „yam• -� t r,. f yr l I - YS?a=i i. -is Y t ,! ✓ / 7 Z. a - / i rr t ApPN g ?, 1� ti 1 �r a flfl pr r'xr } + \T her /�4 sNpf( W, 14 yyt i r11 �! 1r1 c4PJ�0\ I' 1 ] `f y '�F'• +j., �""r - /: IN t Ii4(Y /7))4r f l L �!` r"r. I.•”` bK i. r t -ar'S 5Pj S',�B �� rV�` • � h" Y ,.,� V,�(!',��� r u�7ir �Sw' i%1-",J71NPwra1111NO .c,.. ",>5 A'rur Mr �4'V� ! �1 ' /�dt '�1 0, n. {,j r•'P t4h'J'.yh r t d .G 11�,, ��..,�' 'at r ° s w � t34 J`\ 7 7 hCkf r l r d x 1-14 o uo?, r.17�MI fwd Y w T M�rigtl �} t (/ r i n yp Z�1_N, .1 wr' 1, ( ♦ Sri ft.; r. i z ' t l •�1°�' ..-'� Y� •t J v..�. l tl w, �tr(�j..r�. tYO;, j • 5 s� wi Y� %:S �� J { � �y� 1,y s ,•r"y � r. in i n ( �!✓ � : {rAiJl r r, t�'...y1 Itlt I�,. „�� Y' Y t ! _ %'J'�4� Y3 t M a r j ` y Hentage Commons 1, re ti � w 1. duh, � 1 �r s/ �^ ¢� � i � ,Srllp�r.r Sprin ...� ,•r, .kY R >, � ✓r , � 1� ,� {, �yL r � { �y �� 0} Wi�alprio LJ,v . .1 it r r��}S ,`j , � � P�k� 4` 1tv'kl A�5! y • � � i-'•� €d � 4aJ7�tlttapdrl Rti ' ✓ ¢17a Y''7 A rl `Yf'K , PBor, f.•, AFL i " +. 41 ll n� r¢.oi%raYr .n - - a' J f1 , M h "`` }Orzap�u �..'' I,.f1;; i. j' .✓ y 't� .. 1 Heritage Commons Site Setting Adjacent to the Walmart are two small industrial•.par-ks;' Eastgat'e Industrial Park and Jouan Global Center,, which collectively include four tenants. The largest tenants in ' � p e FBI Records Management- Division, . which occupies 160,300± the industrial ' ark'are th square feet at 170 Marcel,,'Drive,'and Home Depot' Distribution Center, which occupies 755,860± ;square feet of space at 201 R'ainville Road. Tenants in" these parks are detailed in the. table below Developments'at Easts!afe.lndustrial Park,and Jouan Global.Center IndusfrialA4rk Building Size Years Tenant . (SU I t) Built Easteate dndustri'alPark 'I95 Rainv Ile-Rd 20,453 2003 Comcast Cable Communications 201 Ramville Rd- '29M5 20013 Home'Depoi,Distribution Center (SaU'rrAa7)'. (776.308) JouanrGlobal Center 141, Ivlarcel`Dr. , 70,0. 00 1998 SpecialMAd Good's & Services FBI Records Management 170 Marcel Dc 106,296 1.997 Division ( btotal) j7( 6.296) The. riext importan't.developmernt area near Heritage.Commons is; located along and off of Airport Road, irrimediately east of the site. Developments; along Airport Road, which include ;residential, office, and industriaf uses; are detailed in the paragraphs below. Preston Place'. East of the single- family Homes that _front Front Royal Pike is Preston Place,- a'236"F zi it.'affordable apartment' complex h. avw:as' built i'n three phases' under, the. federal' LIHTC program during the 1992 . to 1.997 period.. This property is, typically, fully occupied and was recently renovated. Winchester :Regional Airport, a public .use. airport owned by the Winchester Regional,Airport Authority:, is located along this roadway. The- airport.covers 375 . acres and has one asphalt paved runway. ,Approximately 45 people work at the 'airport. „ Airport .Bus'iness` Park; is located across the street `frorr the Winchester Regional A rport "alorig ''Airport. Road. The park consists of` a 'total of nine `structures on �Aviatibn' Drive; ;Airport 'Road, Admiral_ 'Byrd Drive and Muskoka 'Court., Collectively, development in this park contains 724,760± square feet of office!and -industria- L§pace, on 1.1,0± acres, though much of this space is flex space 'with office and industrial ,use., The, largest tenant in the industrial park is. Kohl's, which operates a 422;660± ,square foot: distrib.uti'on center that opened. on a 64.27 -acre parcel, in 1997 and ernploy! ':. 0± people. M.I.C. Industries, a company that manufactures machines that build steel buildings, operates its International Manufacturing Facility in a 150,0001 square foot facility at390 Airport Road. The compan.y.opened with 100 employees and added` art additional 139 employees in, 2064 12 The ,most'rece_n't building to open in the-,industrial park is a 17;340 ±:square foot structure at 170,,.Muskoka Court, a. service center operated. by Aueritt Express, a ' provider of freight-transportation and supply chain management. 'iNesMeW Business Centre is located east of the Winchester' Regional Airport along Millwood Pike'sz intersections with Arbor Court ,and Victory, Lane. This industrial park consists of 27 structures. Collectively, Westview Business Centre includes 802,310± square 'feet of space. The average structure size in this industrial park is 29,720± square feet. Several tenants.i1m Westview Business Centre are not industrial in nature such as Valley'Cy.cl'e Center a'nd Grove's Winchester Harley - 'Davidson,, two auto dealers that occupy, over 5,MOQ square feet in the park. The largeststructure in the park is a'100,000± square foot warehouse owned by Virginia Storage Services. Larger tenants' i'n.the park include' Blue Ridge Industries is -a Winchester- based. company that specialize in manufacturing custom injecting molding. Blue, Ridge Industries employs 60± people. . Annandale Millwork and Allied Systems Cor.poration,is a Winchester- based, manufacturer' of wall panels,- hand rails and stairs. The company employs`r100± people on 40,000 square foot'facility. Cl'ariant Corporation; a 30- employee chemical merchant wholesaler, occupies 30,000,square` feet, Winchester 'Woodw. orking Corporation,, a manufacturer of custom millwork, employs' 30 people and occupies,56,920square feet. .Probuild; a,manufacturer of wall panels, roof and floor trusses, employs rover 100 people�and occupies 28,320 square feet. Creative Urethanes; a manufacturer of castable and •reaction injecting iiiolding and stamping, employs 30 people and occupies 30,000 square feet. A PrOMWn 'Service _Corp.., a 15- employee Winchester -based landscaping •,company that occupies 12,150 square feet. 13 Action Concrete Supplies, "a 15- employee material merchant wholesaler that occupies 24,000 square feet.. Navy. Federal Credit Union, which operates in a 109,300 square foot Office structure on �S'ecurity Drive, where it employees 900± people:. These :area 'industrial and manufacturing firms employ ,approximately 3,000 people and represent a ready riarket for new 'retail space at Heritage Commons. There are also five modest "sized office buildings along Airport Road with a total of nearly 70;000 square feet. These likely have 150+ employees. The paragraphs to follow describe the developments .north of Heritage. Commons along Front..Royal Pike and Millwood Pike, east of Interstate 81. Included in this area ;are structures occupied by, FedEx Freight and Wilson Trucking. Corporation, among others. This area consists primarily of hotels, 'retailers, •and. offices. There are older facilities but, in addition to the 3,000± employees at the industrial and office buildings along Airport Road, another 1;500± ;employees are located here in the following businesses. v Costco Warehouse. The Costco store is 129;220± square. feet with 200± employee. ➢ Deico . Plaza, js a 162,630+ .square foot retail center with, a 52,690± square foot Gabriel Brothers, a 29,000± square foot Food Lion, a 24,4801 square foot Room Store and a 14;400 ± - 'square bo't Body Renew. Horizon DevelopmerWShopping, Center has a 34;150 ±, square foot Big Lots Store and a 13,440 + .square foot Jo -Anne Fabrics & Crafts. ➢ :.Restaurants in this area include: Cracker Barrel, IHOP, Texas Steakhouse & Saloon, Hibachi:G''rill &`Supreme Buffet,'Golden Coral, Blue Fox, Billiards Bar and Gri'll•WaffleHouse, Subway and Los Toltecos Mexican Restaurant: ➢. 'Gas Siations•in this.area include:'Citgo, Exxon, Shell and BP.. - 'Office.' The newest office developments built in this area were const'ructed.in.,the `late =198& and account. or 73,100± square feet. The offices of 'the Middle'.East .District; U S. ArmyFCorps of Engineers, has 6.00± people employed`,here. ,Hotels. Eight,hotels consisting:of a. total of 808 rooms are "located within this area. Four were' built during the 1980s, none were built in the 1990s and four were El • The .above retailers, consist of a mix of the large enclosed Appl& Blossom `Mall, several retail.strip centers (Winchester Commons, Winchester Station'; Apple Blossom 'Corners), and several', large free = standing retailers such �as K -Mart, Wa1- Mart;, Lowe's, ',and Best;Buy. Major retailers in this area are listed`in'.the chartbelow. ~• "i}t'�UurTP S:- Pleasant Vall "eV Road ....3_:.`.tif..c' !'+•_:Ty R��.i 1 "q} -, v'+F,� Apple Blossom Corners ,r;rJ.x9 �" ,+rr�.. '�C ZA`V �'^W � •- Delco Plaza, . 1,62;630, ' '� i- Free.Sianding. Rti1 .P 7 u1sq'��y 1 a•y .h t +� i"�ryr�� } r_•� "Ye+ ~ N C } �i3..i �'" �'LM�eM f z �y�.� 4• i i�'* .'U t^^�5' "� � may.. ...r y� i a..i�y' �i- ,ti9µ�4. A�r� '; Y•y'^'t i�t 1 "!tT'` ,,`e.':'t�Si - {�,,.y _ - `.F' i �Y 30 �.Y+11PrtG tu: -i ... �T•+J t4'dt L 31 r��„ ��� �' 7 wRr 4 " SiiIf'•7{' Y •rtes K `~ '.3 Iy:% -•.- 1 +y ..olSitl y �a?Ni !!i fp j`" ..z,. p, �— � i w, '4t +• ,. �� �,N — _....,.��+k. � �� ,} �r ��, .ti�F.�� - L�Q '» s�l� ;4^��' } ,y$r'�' ,rF•�T,"" WE a „y�� E rig � • ���r iti �,. Al i'' t t '•+�.""A ^Z” '�'[P r.w.- ..Ji•`k •t +l ®rs r `� �x Yt� E OOOVQ 2i7?"!����13`31�s �����ri0�0'V'�r•��,�. F f^y �UBAL �' � 'i�'�'0 �.�5.5A.� °;EP+RLY DRWF+ =:�� t�� �r��' ,! �Q +�4,� • The .above retailers, consist of a mix of the large enclosed Appl& Blossom `Mall, several retail.strip centers (Winchester Commons, Winchester Station'; Apple Blossom 'Corners), and several', large free = standing retailers such �as K -Mart, Wa1- Mart;, Lowe's, ',and Best;Buy. Major retailers in this area are listed`in'.the chartbelow. y . 'Shenandoah UniVersifV. The only uniYersity in Winchester- Frodehck County, is Shenandoah University, located, approximately' two miles •;north of the Heritage Commons site.`Thes'4unr ersity currently employs 238 full4ime and T.$9. -part. time 16 Retailers Alone S:- Pleasant Vall "eV Road Name Size Anchors: Apple Blossom Corners 240;560 Martm.';s, Office Max „Kohl "s; Book's -A- Million ' Apple Blos_som.Mall 440.600,." Belk,•JCPenney Sears Delco Plaza, . 1,62;630, ' Gabriel Brothers, Food Lion,'.Rooiri Store;.- Body,Renew Free.Sianding. -... 1C -Mart, Lowe' s, Walmart, Best Buy':' Pleasant Valley Marketplace „ 120000, 'Staples; Dollar Tree. W,inchesteriCommons 173,790 Target, T.J.'Maxx, PetSmart,'Home Depot, Pier I lr ports, Winchgkt r,'Station,'; . 167,000 hh regg,.Ress, Bed;Bath & Beyond,,Michaels, Old Navy__ Source. S'. Paiz & Associdi' s field survey y . 'Shenandoah UniVersifV. The only uniYersity in Winchester- Frodehck County, is Shenandoah University, located, approximately' two miles •;north of the Heritage Commons site.`Thes'4unr ersity currently employs 238 full4ime and T.$9. -part. time 16 i employees for a total, of 427 emlloyees'. Enrollment, trends are: presented in the table below and' a, Fall, 20.13 enrollment of 4,003, students; of which 53.7% are undetgrad'uate _students; 'and'' 46.3% are either. graduate or professional students. Enrollment dropped by, 173. iil the Fall, 2013 semester, driven largely by a 252 - student decline in undergraduate-enrollment. Graduate, and professional enrollment grew during this period. ' Table 1: Fall Headcount Enrollment,aShenandoah University„ - ''Fall 2003 — Fall 2013 Unndeegiaduate Graduate Professional Total '2003 1,4'15 1,030 406' 2,85.1 .2004 1;538 1,04'1 421 3 7000, 2005, 1 -;606 968 424 2;998 2006 ,1;527 1,;175 408' 3,110 2007 1,658 1,295 440 37393 2008 " 1',720' 1,371 420 37511' 2009:., 1,;767 11418, 4.34 3;619 2010 1,882' 1,330 467 • 3,679 20 t1. 2,,290 1.,3b 1 4.61 4;052 2012' 1,402 1,280 494 4,176 201.3; 2,156 1;320' 533' 4;003 Chan e 735 290 127 1,152 Source. S•tato_ouncil,of Higher ucation of ,irgin a ht terms of projected enrollment, Shenandoah University officials anticipate enrollment to, remain esseritiall y flat. until at least 2019- The University's official enrollment :projection.for2019:is,3,919 students, slightly below the current number. i Shenandoah University currently has 840 on- campus dorm beds for undergraduates, which,are typically fully, occupied, with the remaining non- commuting undergraduate and[ - graduate' students: residing in off-campus, non' - institutional . supported' housing, .No' exclu'siv -e 'graduate housing is provided at the University. Seventy,s,x pereert of a11;First Year students (including transfer students) have lived on campus. in recent years: Shenandoah University has early plans to increase their on- campus bed count from -840 to •a; target' of 1,300 beds, which would ;allow the. University to increase 17 enrollment: New construction in a phased - approach °'i's plaivled .to achieve this goal. With,tlie net gain of beds, several existing, residence Balls will be.phased out while the 115- bed.Parker Residence Hill will be remodeled, for firstyear students and reduced to 95" beds.'- Due to planned expansion at the university,, the existing., 840.beds could increase 'to 950 beds by 2017, 1,190 beds by 2022 and 1,310 beds by 2027. This expansion plan could be speculative, but will clearly be set in place well after Heritage Commons is started and the; addition. ;of' oil- campus beds will be modest iii, ,the early stages of expansion. Data indicates• that about 3,40.0± university students currently live off.- ,p , campus, primarily.iiZ priyate. E partrri rhts with some students'. living, at -their family home. i Data indicates; that about 3,400± university students .eu- rrently live off - campus, primarily,. in private ;apartments with some students living, at ,their .family home. Even with the''planned expansion bf on- campus beds to' 1,300± there' will be :at least 3,000± students ,living, off - campus, not '_including any,.increases in enrollment. The presence. of these students creates'-,a strong,market for apartments at nearby locations' Summary.' The above analysis has a three -fold purpose,.. First, and foremost is to identify the.,site location and determine whether the setting is,marketable for the types of land,`uses proposed.; The site,"has excellent highway access, proximity to employmen t . centers and.-commercial facilities and no nearby blighting land uses., It is an ideal location for students and staff from Shenandoah University. Secpnd, Heritage Commons is planned to have 100 ;000± square .feet of retail r space at build out! The 4,500± employees working in the immediate area;, along Airport Roa&and.- Millwood Avenue, and 2,500± new employees in office and ,retail space to be built, on sife; represent;:a ready market for new retailtenants. The third .iss'ue.',is to establish that, along with the new ,County' office building that: is phnned for the site, this .location will be, competitive for new office .space 18 development: The. data presented above shows that between office space and flex industrial space, tlaeRoute 522 /Airport Road,corridor,,have an abundance of office and flex space; albeit pi rmar ly mature. space. As of the date of ou'r study, the County office building, is planned for the Heri #age Commons site, however, a final decision has not been made. Heritage °Commons Development'Plan The proposed iGeneralized Development Plan ;(GDP), -for ;Heri:tage 'Cormnons is presented below. It shows four commercial land',bays with'a- total`of'44 ±,acres. These are located on the north.side of the' property. Two have frontage along Front Royal Pike and two have frontage On the new bridge that is,plaruaed for;a,1 -81. crossing. The new 150;000 square foot County Administration Building could. be -located' in Land Bay IV at the, c_'orner of Freedom ,Plaza and Front Royal Drive.. Some changes 'may be made on land use locations but the proposed level of development is set. The County 'Ad ninistriA on Building is proposed to relocate to Heritage Commons,',The .relocation. is not finalized. However, our'research showed a likelihood for the relocation, ,aiid a tremendous economic benefit to the County with the -,building relocation as °an. "anchor`' tenant for Heritage Commons. Thus';, our analysis is based on the new :County Admini' anon Building being on site. The alternative' is an expanded amount of retail space. The residential area consists of two large and one small wand bays' with about 94. acres. 'TheseJand bays are designated for apartment unit development arid' townhome j, development; as shown on page 3 above. The GDP 'has T2.35 acres set aside for open space as part of an internal site t'rai'l system. The, Tie o p ens p ae area includes the attractive. Buf falo Lick Run Stream Valley.' There ar'e , 23 42 acres ,of' road network planned within, the'1'50- acre.. property, including. the .traffic circle that connects Freedom Plaza Boulevard; Warrior Drive and Center Boulevard. I NOTE: Landbay'Br6bk8oWwis' X, P incor orated herein by reference . . . . . . 01 fl ZZ, "Y' h WI V J, .6 j ti 11 Uj M The 'GDP isi prepared in a general format, at this time, as .the site requires rezorurT.wAh Frederick County 'staff input to the. plah. A more detailed development r e planning process progresses. However, at this time, 1,050 plan will be �p epar6d ag', th I` market fate, upscale apartment units are planned and these will likely be built in several -c 'Phases of'156.'uniits; per phase. This; of Quise, can change based on market'trends, but a phased developME is.likely- -be iownhoffies are to be priced at approximately $240,000 when reported in ' constant,MA'dollars. This price,excludes any "add-ons" b as e price. These- homes to the `will, also'%e built- in phases, with an expectation of 30± home sales. 1per .year, with, the devjloprifeni pace dependent on the expected sales pace. 20 Site ,development. could start by Spring, 2015: with the development of the access road. The Coun_tyI office building could be started at that time, or prior, pending final approval. The .new , bridge over I -81 is also expected to be started by .early -2015; with completion scheduled, for Summer, 2016. Construction timing. of the bridge could change. As noted above „Fred'erick County officials have selected the'Heritage Commons property for the 16caJfion of a new County administration building, which will be relocated from downtown Winchester., The- County's current 65,000+ square foot office building. at'1'07 No. Kent Street and other County occupied buildings contain approximately 100,000 square ,feet., The new building at Heritage; Commons will have 150,000 square feet and may include employees of- the County's School Board.. In total, at least 300 people are expected to work ,at the building. Project opening_ is 'likely in 2015/16. Following' is the conceptual rendering for the building with an exterior that--is, designed to resemble a historic °textile; mill:. a County Office Building Elevation With the County "office building on site, the sponsors of Heritage'Coinmons have committed to construct an adjacent .70,000± square foot office building to house offices 21 for,.companies thi t do,biisiness witli "County government 'staff. This buildingis planned to be built'at thesame time rame�as, the, County office building. These two :buildings w;ill,faccount for 220,000'square feet.of, the:propo.sed 600,000 square foot office',':-space: The remaining 380,000 square feet' will be built over" the followin ''15± years, at .a likely rate of 25,000 square feet per year• o_n' average, based on market trends,,as pgeserifed ui•.the paragraphs °wliicl follow:. Hritage. Commons will also:.have 100,000± square; feet of retail space. A# this time; the,,'l Ieritage, Commons - sporisor has verbal'com,mitments for at least 30.,_ square feet, including: .A convenience c enter :•, y Two restaurants' Barik i Cli'ild daycare,center to, b'e ex a ' '' • .feet by project opening. nded to at least 50,000 s uare it Commerciy p q This total is hk�l Reta'. / _ al space includesa`wde range. of uses .for both residential consumers And area businesses. Thus, at,:proec_t opening, Heritage Commons is likely,' to,have:" A- 3_ y 150± apartrhont uri ts. available; for lease _ ➢ 30 ±'towriliomes for sale " ➢' ' 220,00,0 +_,sgiiare'feet of office space built 50 000';'square:.feet of retail. space within `a. small - center, 'on pad sites or as ground' floonspace within office bu=ildings The e imaii ing portions!.ofthe ; developmerit'.will - be ,built over 'time, as described ui4he market analysis for, each -nand use. East "Tevis Street/Freedom Plaza Bridge. 'In addihoii to the new County office building on site; Wine liester City officials and Frederick County officials ,have approved the ,constru ction of the,-East Tevis, Street' extension, through the .Glaize Rroper,ty ir5 t 22 - ,a. 'Winchester east and on to the'Heritage Commons property via a new bridge over I -81, as shown :in the .aerial to. follow.. The road alignment through the Heritage Commons property is'als. noted. 'Current`plans are for the roadway.improvements to be started in, early. -2015 and be completed`in,•ni d'- 2016. No timing changes,haVe.been announced. The Glaize Property is a proposed commercial site that will likely be developed with new retail space in time. The original site proposal for ,the Glaize Property` was, a project named The,Shoppes at ..Tevis; but this is no longer active. The connection of•the bridge. to East Tevis Street,at Legge; Boulevard provides a directconnection to the Apple Blossom Mall area 'and the adjacent retail centers, along Legge ;Boulevard and Pleasant Valley Road. The bridge connection at Freedom Plaza Boulevard through Heritage Commons extends ,to the primary site entrance at Front Royal Pike. Center Boulevard is another major arterial through Heritage Commons and could be extended past the site to Front Royal :Pike near. Patsy .Cline Boulevard ,as part of, this project, but that section is riot part of the bridge, funding. This`will be a major roadway improvement for the Heritage Commons site and is likely to be greatly used,:in time due'to the plarmed replacement4the'1 -81 bridge at Exit 313 at the .Route 50/522 interchange, as the current bridge; re'quire's .replacement. This construction project,could take 10 years before• construction begins'.. Alignment of EastTevis Street Extension and,New I- 81..Overpass 23 Section I, Market Analysis This. section, of the report, is: a summary market analysis in support of the four land uses ,,proposed., for Heritage Commons, including apartment unit development, for- sale townh me sales, office space and retail space. The analysi's of each land use follows, a demographic and economic analysis of the market area.:of Winchester and Frederick County. DeriiogrVhicAnalysi''s { Thie Census, total. po.pulation.count for •2010 for the two jurisdictions of the market area is :a combined 1.04;510. The 2010 market area census is nearly 22,000 above the. 2000 count, which is an •average net population growth ,of 2,000 per year. The majority of he- rnarket.,.area population, and most of the growth over the past 30± years,, has been in the County. The most recent (2013) population estimate for the two Jurisdiction market�a'rea, is 108,540, or 4,000 above the 201.0 cens'u's count.. The popul'an6n`f6recast'of'118,800 by 2018 is based on a lower growth rate in the market'area compared with the,2000' decade. The growth during; the 201°0 'to 2013 period ' has been slower due {,to the,past recession and the effects of expected continued modest growth 'in 'the new,, home sales market. This trend ,is. reflected .in the American Community ,,Survey (ACS) by the Census, which shows a 2012'population of 102,200 and a 2010.,population oP108 540. However, jobs and employment are now in, &easing and the FBI, in, particular;, ' expe,'cted to bring.in 1,200. employees to the .market area by 2016. While that .is' not !a "hard' acid 'fast'', date, many of the new employees are likely to .move to `the marke# area by1201 +8. The FBI already has staff•in the County. We used a four =year, projection period, as that is likely the maximum period' for a comfort level in forecasting. for real estate development. The first phase'oP.devel'opment at Heritage Commons will .occur .during this period. Thus, for .housing,, in particular, current trends are used for the post -2018 tme.frame. 1 r f i j Additionally, ahe comparison between at- place' jobs and ern l'oyment is modest L i in terms : of'out - commuting: The past higher gas,,priceshave been- a deterrent for market, area workers to commute to Northern Virginia. This would change. All `of these factors were;taken'into accoun"Hor "our forecast population of 118,800 by 2018. `fable 2:. Trends 'and Projections of Population.and =Households by Tenure and Income, Heritage Commons, VrA.%rket Area, 1990- 2018:(ConstanC2013 Dollars) 1990 2000 2010, 2018 Market Area Population, 67,670 82,790 1'04,510 118,800 Winchester'Cityl' 21,950 23;590 ?6,200 -- Frederick County . 45',720 59,210 18,310 - Group' Q'uarteisPopulation 1,220 1,570' 1,940 2,100 Household opulation '66,450 81,220 102;570 11'6,700 Persons Pei' Household'• 2.60 2.53' 2 "60 2.53 Households 25;550 32,100 3'9,470 46,130 'Percent Renters 32.9°Io 30.5% 30.20 30:7% kenter Households 8',500 9,780 '11,940` 14,160 Renters Within,lncomeCategory1/ 4 ;220 4,530 5,140 6,070 Percentf Within Income: Category- 1/ 49.6% 46.4% 43.1% 42.9% Note: ]/'Renter- households with incornes exceeding $40,000. r' Source- .:1990;'2000,and 26.1'0 US. Department of Coninerce,Bureau of''tlie Census; and S. Patz and Associates, Inc. Half of the. market areas Group Quarters population consists of'students in on campus dorms at Shenandoah University., The other part of the. Group Quarters population is persons in hospifals,'assisted living facilities andJi-istitutions. The growth in Group Quarter's show n.in Table 1 is based on 'the new' dorm rooms expected to be built by ShenandoahjUniversity by" 2018: The subtraction of Group Quarters population from total population is Household Population, which are the basis .for the projection new housing unit,demand. Household Trends. In.2010,.the market. area had,39,470 households based,on the census count. This total is 7,400± more than in 2000. A .key point in the growth of household's 'is that the, average household size increased considerably during the 2000 decade from 2.53 to 2:60 in 2010. This is the result of persons doubling up during the recession due. to''job •losses, and /or salary deductions. It is also the result 4 persons not 25 forming their own, household due to the overall economy: The increase in, the average household size meant .that growth, in 2010 was below the level normally created by population, growth, For 201;8, 'a reversal of-the increase in the average household size is expected to decrease to 2.53, the' same' rate °as in 2000. At this rate, households are expected to increase to 46,130 by 2018, a net growth of nearly 6,700 households. ' Renter Households.. In 2010, the census count showed, that 30.2 percent of all market area households were _renters. That' percentage would include Shenandoah University students: who live off campus. The' percentage of renters in ;the market area declined_ over the past 20± years. If'has continuously been below the state and national averages. However, based on the data to be presented below`,on new` apartment unit additions to the market area since 2010, and for the post-2013 period', a slight increase in the percentage of renters is expected. The market; area is projected to have. 30.6 percent renter -households by'2M8; or 14,110 renters. Higher- Income Renter Households. We used $0, 000 as the minimum 1 household'income for. renters who can afford the rents at,.new apartment developments. .Those rents are ;approximately $950 "to $1,000 net for a new, one- bedroom unit and $1,100 to $1;150 net for a two- 'bedroom with two full baths. At 30 %0 -of income allocated. to net rent, a Household with an income of $40,000 can afford a net rent of approximately $1,000. That is currently the market for new apartment units. The,20_10 Census did not provide income,data. The ACS data, are not fully usable related to,,householdi income calculation, as they are not consistent with; past biannual census counts. Thus, the 2010 estimate for renters with incomes of $40,000,. when incomes are reported.'iri 2013` dollars,-:is, 'based on ,a calculation of:-trend .data from the '1990 an&2000.census by the staff of SPA., 26 j. O.ur estirn'ates show that the market area has 5;100+ renters in the income category under study in 2010 and that total is expected to expand to 6,070. renters by 2018. The-percentage of higher income renters is likely to continue to decline, due to the expected increase in the for -sale home market, but the absolute totals are.expanding. Overall, there has been, steady demographic growth in the• market area and that trend should continue. There has been a sizable ,growth in renters during the 2000 decade, with approximately 30 percent of net household growth renter households. These data show a continued need for new rental housing. In the paragraphs below, the rental' household data- and trends will be compared with past apartment unite development and active proposals to calculate net. apartment unit demand over the forecast period. Owner' Households. As of 2010, the market area had 15,000± owner households with incomes, reported in constant 201.3 dollars, of $75,000 and above, That is the income range 'identified ;as the,'target :market for new home sales .'in the market area, including the type of for -sale housing proposed :at� Heritage Commons. By 2018, the number of home owners with 'incomes of $75,000 and. above is? expected to increase by 1 3;500.. Base, Economic Trends. At- place jobs in the market area ,increased in 2010, 2011, 2012 and 2013, after a decline 'in 2009 during the recession. The 2013 data, not yet published, are likely to show the market area's a:t -place jobs are at or above the peak year of 2008 and are likely to continue to expand with an improving national economy. This trend is!'also true 'for employment, which differs from 'a't -place jobs ".'and refers "to the number of..:market area residents. who are employed. Market- area employrrient'is'increasing and unemployment is decreasing. There are a few large developments in, the market.area that are expected to generate net'popial`ation; ,employment,an'd'job growth, including: 27 Navy Federal ':Credit :Union, completed'- construction on a 56,000' square foot. „ Building lI; of its existing Frederick County campu's on Secur�ty..Drive in August, 2013, where, 45,0; people will., be hired by 2018: ,5ince locating to the County in 2006, Navy Federal has; grown,from 60 to more,than'1;000 erriplcyees.,,Most of the new.jobs are cust6iner support�positions with salaries'above $40A0. Dormeo .Octaspring, a mattress manufacturer; .opened its 2nd U.S. 'facility at 259' Brooke” Road in .tlie .Fort Collier Industrial' -Park : Twenty pe -ople are novV 'employed',fat the'58,000 square footfacility: The pl'ant'allows the'com'pany, part of London -based Si id.io "1Vloderna' Group, to produce,,its foam coils in the United States for the'first hire. .! Barrett 14la hine, a. metal fabrication company; anmounced in March, 2014'that it, ' would expa�zd its Frederick County'facility , andMre 27.new'ernployees: • s, a manufacturer of plastic bottles .and ,containers; amnounced in M H . & Plastic „ July, 2014.'that it would. add .45 riew jobs. Evolve Stone, a `'manufactur.'er of, natural` the; ed''play,environments, announced' in- March, 2013 thaf"it would' lire 46 people at its 15,000 square`.foot facility-in the - Stonewall Industrial Park `Operations in the new:'factory- began_in. May, 2013. , Creative Urethanes,.,man'ufacturer of casiable and reaction mject ng molding and ' stampin g,, ai?no`unced. „in February, 2014 that ,it -would expand its Winchester operation at Westyie,w,Business Centre by addin&54 new employees. White Rouse Foods , an apple products processing” company, announced in Mar ch ,;2014 that;it• would expai-id 'in Winchester by adding 3,1' new jobs. loe's.Steakh'ouse6,Opened a new 11,000 squ'a're foot restaurant in Winchester in June, 201,4 where `it employs, about 150 people. S 'Henkel - Harris Co , a aiousehold furniture manufacturer, announced, in April, ,;2014 that•tlwoufcf hire 18,new employees at its Winchester location. � - _ q , p � Hood Way where it- HP.:Hood operates a 375,080 +,s foot milk, -pant at• 160 H • `uare employs,1over 420 people: The company announced in May,, 2013 that it,would expand 'the facility ;to increase ultra -high temperature , ,production capacity, creating, 75 ,new,. jobs? , The Winchester plant` first' opened in 2001 with 170, employees, an'd -has been steadily, growing since then. The 75 additional lobs`"will' ". bring As .1 to 500 workers. The majority, of these new jobs will ' be 'operating ;,positions, -from within the plarit, and will be' p:'ermane It hourly PaCt1V 'Corporation 4-manufacturer of corru'gatedi containers,. announced in November, 2013 tha'A would hire 25 new employees. „ 28' Amherst _Med cal 'Office B'uild'ing: Construction on :tl is three -story Class 'B office building began- in,early -2013 and was completed in mid - 2014. This'57,695 square footibulding is fully occupied with medical office tenants, McKesson. Corp., a Health care services and information technology company, completed a new distribution center in 2013 that ernploys 200 people. -The company distributes medical and surgical supplies to phy5 -ician offices, surgery cerfters,.long",term care facilities and home care businesses. ➢ The Shenandoah Valley Discovery Museum;opened in a iiew, 20;000 square foot location hi mid 72014 at 19 W. Cork' Street. L `Chiick';E. -Cheese. o.pehed a new location in August, 2013 in Winchester where it employs 50 people. The FBI is ;currently.,plannirig on building a 256,430± square .foot facility in Frederick County,• called the Records Management Facility. The facility will consolidate •FBI's paper.'records and also provides storage for National Archives ^` and Records Ad'ministration's (NARA) compliant records ;in an environmentally conditioned, fire- protected space. The proposed facility will .include a record management building. This facility was anticipated to open in 2016 and employ as many as 1;200 people; but the timeline has been delayed. Construction could begin in 2017:' As always, thee is no certainty with this proposal, but our research•shows a strong likelihood that it will occur-. The Village:;af Orchard Ridge., Plans are ongoing for the second phase. of The Village at Orchard. Ridge, a continuing care retirement , community. The community is currently'in pre - sales for its Phase II.exparision, which will include additional 80 independent 1'iving apartments and 18 cottages, a 1`5,000 square foot wellness:'center with an indoor swimming pool, the expansion of the dining • areas :,arid; an expansion of 10 suites to, the skilled nursing neighborhood of Orchard Woods Health Center. Construction on the cottages. began in April, 2014, with an' expected completion date of spring• 2015: Construction on all •other buildings ' wild commence' in late -2014, and should be coipleted by the end of 2016. I •� Winch' ter Marketplace. This 50,OQO square foot retail center, to be. located at 1523S. Pleasant Valley Road,, is currently, under construction. It is located across South - Pleasant Valley Road from Sheetz and beside Kinart. Thee property would include a 3,450 square` foot Roy Rogers restaurant. "Up to 180 permanent jobs could'-be created at the new retail center. ;The site plan includes a 5;,700 square foot` cor Tner6al 'pad site located behind the existing Jiffy ,Lube. Two, more buildings are: included in the site •plans: an L- shaped building With wings measuring 21000 and :12,000 square feet and another building measuring 8;141 square feet. 29 .Soieral small- 'developments are in planning within.. the Frederick County, priinarily in ,and around ,the industrial parks. These iiiclude'a planned' 75,000 square foot building expansion by Greenbay Packaging at,285'Park 'Center Drive And a 29,Q00, square foot warehouse expansion at 774 Smithfield, Avenue. In total; these,new_ companies 'and local expansions will add approximately 2,600 new full -time employment, in addition to new construction jobs.. These totals will increase on an aiuual basis`. There have been four m.aj'or ,job loss arinouncements in Winchester- Fredrick County- since 2013 that`accourted, for "the loss of 240± jobs. These ,are 'detailed below. y Rub'be'rmaid announced iii December, 2013 that it would move °the headquarters of its Rubbermaid Commercial Products division from Winchester to Huniersville, MC. The'move will'relocate 65 jobs in ma rketing,'.finance, planning and research,and development, but will not affect the.750,employees involved in warehousing operations and distribution center. the factory; Vallq,14ealth announced in January; 2014 that it,cu't 33 positions as part of the health systehi's; response Ito- national changes in health care; lrr addition to those 33 job cuts, four employees within the system experienced a reduction in hours and 25 vacant positiq'ns•,were eliminated. Chenega..liitegrated..S� stems, a security service provider, announced 'in May, 201'3 that it would reduce its Winchester employment base by 55 people by July; 2013. s Kmart announced in Febr'u'ary, 2014 that it would close its 'store cn South Pleasant Valley Avenue in Winchester, resultingin: the loss of 91 jobs. Apartment. Market Analysis' Follow,iiig, is a' summary - market analysis for new apartment unit development in, the. "market area. For, this analysis, we studied the market for 150 -200 new units for Pi nitial ro'ect'' developm, merit- at Heritage Commons. The study is for a new modern apartment complex, with only one - and fwo- bedroom units. 'The forecast date for unit .delivery is 2016/171 Current. market area net rents (2014 dollars) founew attractive units at 'an. amenitized 'apartment 'complex' are $950 to $1,000 for .a one - bedroom: and. $1,100± 30 i nettfor a two- bedroom with two full baths. We also assume ian apartment complex. with a competitive` mix of onsiteI- amenities. Within :these, parameters, market support-is analyzed, for renter households with incomes,of $40;60N,and above. A $950 net rent will require' an.. income of $38,000 and above, based, on '2014 dollars; Thus, to be soiitewhat' conservative, we `used $40,000 as the minimum household `income for the target.market' The market;, area demographic analysis was. presented in Table 1. The key demographic factory under study 'for new apartment unit. development is the magnitude and growth' of renters with incomesf of $40 000 and above, Our�,analysis shows that the market, area, had ap.' roxirrtately 5;100 renter households: with- incomes of $40,000+ in' 201`0; at, the timeof tl-e,Census;couni. By2018, this total is "exp.ec'ted "'to'increase to about 6,100, or a growth 'of' 900+ renters for the 2010 to .2018 period; -or 100+ households per year on average: . j Competitivel Apartment, Market. The following:, table shows 'a 'list of existing rental ;housing , uiits that would be competitive; or somewhat _competi tive, with 'new i units at Heritage Commons, once built: While most marketplaces throughout Virginia Iiave:had an abundance of "new apar;tmerit unit d`evelopment:sii ce the recession, this is not the casein the Winchester area': The two newest- apartment developments were built iii; 2005. There has been a considerable number of adaptive r' p units in euse buildings opened for a artment downtown Wmchester, but 'b,uerall,, the Winchester area apartment, market .is modest with:onlya few upscale properties. j Sumtnerfieldiand` Stuar:f `Hill' are the two newer and better aparfiiient properties in the market area. In studying the.Winchester area apartment'rnarket, only 40± percent of. the identified, better r6ital units are in defined apartment complexes., There are 31 i i � r r condos for rent; a :sizable number of towns for rent ''by 'professiona'l real' estate companies, and currently 80± rentals in.adaptive reuse buildings in Old Town. t This list does not include rentals by individual owners - we found very few available'`un;its on Craig s List - and noes not include single- fariily'rentals. Some of the units are rented byiunversi'tystudents, but that is a small total ofrthe'occupancy shown in Table'3. . c There are five .key points shown by the data. in 'Table' 2' in regard to the magnitude and quality of the Winchester apartment market: 1. For a marketplace with 5,400+ renters ,(in 2013/14) with incomes of $40,000 +,, the total, competitive apartment unit count. is modest, at 1,360 ±, particularly given' the, fact that many of' the apartment units listed in Table' 2 are below '.'the rents proposed for new apartment unit development and -will ,not compete for the $40;000+ 'income renter; 2: The vacancy rate is, near zero for the, identified higher rent properties; 3. Most of 'the new, apartment units being placed on the market at this time are one- bed'roorr units in, upper floors of rerfovated Old Town buildings; (except for the ,:units recently opened at Cedar. Hill as noted below); 4. Nearly'60 percent of the apartment units that are listed in Table 2 were built prior to 20.00,;. and 5. Tasker, Village 'w'itli -_64 units, is the only market rent newer apartment complex, in Frederick'• County. Many of the other rental units in the rCourity are attow.ns and condos: for resit. . i i 32 Table 3 Char'a'cteristics of Competitive Apartinent Complexes and Other.fther End,Rentals, lierital!e.Commons Market Area, - August, ZQf4 Date 'Total Built Units ApactmentComnlexes, Suiii�ierfield' 2005 64 Treetops 1995 52 Sivart Hill 2003 1,80 Task'er Village 2005 64 Pemberton- 1998 120, . Peppertree 1987/89 194 (Subtotal) (672) Other Rentals D .. Lakeside;Condo Mid- 2000's 50 Tevis St.,Apartmenta 1997 20 Fox Court 2002/03 25 Windstone TH'•s 2003 75 Limestone'TH's Mid- 2000's 20 Old Ti own Rental's 20.06/13 45 Saunders Construction Rentals NA 120 Oakcrest Realtors: NA 13.0 Habl'es' Real Estate NA 210 (Subtotal) .(695) Total l2/ 1;359'2/ Notes: .1 /- T&alst include rentals that are�nianaged by'these, companies. 2/ Excludes the recently built Cedar Hill Apariments. Source: '-Field and telephone survey by S. Patz. & Associates;3iic., i - Pipeline 'Proposals:' At this time, there are two active proposals for new apartment-, u rd tdevelopment in the. market area. 1. lubal Square ,is a 140 -unit apartment proposal that has been approved by City officials for rezoning. Jubal Square is expected to attract Shenandoah University students for at least 40 of the 140 planned units. This proposal . will likely'be ready•for occupancy by sometime in 2016/IT, -The. expected start date ;is late- 2014 , or early - 207.5. the proposal includes. 281 three- bedroom units and 20',two- bedroom units with dens. The remainder are one- and two- .bedroom units. 2. Old` town Pr,operaies. City officials have approved the addition of 120 apartment units in adaptive reuse buildings in Old, Town. These will open for lease -up over the next year or two. 33 :second buildin4g was- available for occupancy by-;the-end of 2013. Both of these : build ings' are: fully occupied ': The:'last fwo,buil'd ngs are still under construction, w.itli 'one planned for completion :in November, 2,014 and ,,the e last'expected -to open in early - 2075: This is�a�noin- aineriitized property and.,, likely aii.attractiveproperty. for universtty.*tudents ' gi "ven its location. The nitsare' two - :2And three = bedroom. f pipeline proposals. are summarized' Bart 'to follow with an These: pipel p p iii the c adjustment for apartment units expected to have some.uiiits, occupied `by Shenandoah University 'students. -These active pipeline proposal's ,are all "in the 'City. 'These data slipw,, if Jitbal Square is'built.as planned, the number !of ' new competitive market area w apartment units for families will be increased by 250 units Twenty =fo.ur of the units at Cedar Hill are occupted and no; longer pipeline. Jubal Square 1001/ ``CedaE Hill 30 1/ Old T,m0i,., roperties" i 20. Total , 250 (rounded), Note 1 /'Adjusted to exclude college student.oecupancy. • 'rf Within the County, ,there are two active development proposals.with apartment units as plan components. Oi e ts. Heritage Commons: The pother. is ,Madison Village, which is, located adjacent to the south side of Heritage Cot imoris. ' Madison Village is planned, for 640 housing, units, of which 480 units will be apartment units. 'lt too will likely be +- built -in phases. Conclusions.' Our demand ,analysis shows market support for 800 ±. new apartment units 'in the n1ar`ket area for the 2010 ' io 2018 period, excluding, units; to be occupied by area college students This'projecti'on could be conservative; given the large ,. 4. number o`f rental' units in:'investor -owned units and the recent `increase and 'success 'of new',apartment. complexes. . The chart on the above page shows' that 250± units' are likely to be built in 'the. near future, with the 48 -unit Cedar Hill Apartment currently- under l '34 Iq �. cons truck on with ,the last two buildings and continued. addition of new units in the downtown with 120± units planned in adaptive reuse b'uildnlgs in Old: Town Winchester. Jubal Square is the only planned. amenitized apartment property. The net demand for new units by 2018 is 550 units. Jubal Square will. be an attractive apartment property., but will have a large x percentage of large two's and three's. In time, a large percentage of. these apartment units may be occupied. by college students: The photo-below, shows the type of apartment units. to- be`built,at Jubal Square. • Prototype for Jubal Square Cedar Hill is a small, ,non- amenitized apartment complex with a mix of two's and- three's. These units should be fully occupied by mid -2015. 35 Completed. Building Building Under G onstrucfion i The adaptive, reuse'apartrnent units in downtown Winchester are attractive, but serve a small, select segment of the:rental housingmarket. 'Overall, the existing apartment market in the greater` Winchester area is modest. The .pipeline units will not .change that. condition. The Winchester area has an abundance of mature townhon es for rent due to an underserved rental apartment in'aiket'. The; sponsor of `Madison Village has not yet submitted a site plan 'for review by County staff. This may not happen until mid= Fall;,at•the earliest: The project engineer ' reports that° the initial' art of the development-will 'be for towns, not a artment; unit • p. p . p .- development. This', is opposite the development concept for Heritage Commons. " Ap,artrient °unit•. development `at, Madison Village is likely to start by' late -2016 at 'the earliest. The number'of;units to be bi- ilt.in the first phase is not now known. Thu "s, the like �y magnitude of new units to be built during the .2014 -2018 period Is 250± excluding units 'designated to students at Shenandoah University. This total is well below- the projected, demand of 860± units. Under these: expected market trends,. 36 sufficient dem airid exists for new apartment unit devel`oprno it at Heritage Commons for deliveryduring the 2016 to. 2018 period. Towrihomes Heritage Commons wilt also, have 150' fownhomes that will -be priced in the $240,000 range, as an average, with upgrades to the base. price,-and 'reported inconstant 2014. dollars. The chart beloW'shows that there are five active townhome subdivisions in V the market area at this: time: 'Excluded is Orchard Hill, which closed. out in early -2013 and B`rookland Mall or, which closed out.in 2012. The Towns at�Tasker opened in May, 2014. The average base sales' price ;for these homes is .$244,000.. These prices are in the same price range planned for Heritage Commons., Table 4:. Aciive'Townhome.Cornmunities, Winchester= Eiederick County, August,.2014. ti Year Approved Built 2014 AvernoSales, Started Lots Lots Prices Autumn Glen. 1,999. 211 199 ''•$290,670 Fieldstone, 2004 225 69 .$246,600 Snowden_ Bridge 2007 104 90 $222,890 Sovereign Village ?013 62 4. $244;900 :Towns,at Tasker 5/.14 81 1, $207,000 -$238 0Q0 To'tal'/Average 683 363 $244,000, Source; Rederick'County Depa'rnnent:of Planning and Development. I Tliere are_ only 300± lots available at these townhouse subdivisions at this time, .Except for-Sovereign Vill'a'ge and The Towns at Tasker, the other subdivisions were " started''prior to "the recession and are large in terms''of units planned. Construction is. ongoing oil. the first phase of 16 homes at'Tl e Townes at Tasker, developed by Dan Ryan,.Builders and located near the intersection of Tasker Road, and Rutherford Lane between Winchester and Stephens City along. Schramm Loop. This community will have 81 units at built out. The second phase will, include 15 units, the tlurd will include 1. uI ni ts'and the final phase will include 32 units. 37 f� f r •r,s W.�y 4n�N > ', � Vie"S" e r. t dic�3an p ki b s tit ter' c R ,r; o �'� iP , IS gv ,.,: H•j !f at 111 { bps `kn*� �Y _ a phi; •.�� �, ., � `Towns afTasker The, two newest townhome subdivisions are modest in terms of the number of f units planned. Clearly, the ,,affects.of'the recession are still .anissue witl izew home sales, but Sovereign Village opened. in 2013 and The Townes of Tasker opened in 2014. New towns are likely to open in Madison Village-in 2015 or 201:6. A smaller townhome community is proposed in, Winchester -City called 1570 i Commerce Street. Commerce_ . Street Apartments will consist of 26 three - bedroom 'townhome. units 'ranging in size between 1,800 and 2,200 square feet. The developer is „ 1 , tar g g` etin households earning $60,000 per year. Occupancy could begin as soon as 2015. , , r Following- are photos'. of townliomes at the other four active subdivisions. Autumn Glen isnot included, as it is marketed as age- restricted housing;.. i f. The sales ace;for ne�v'townhome sales in the market p ' t area was 10 +_ in 2011, 50± in 2012, 60± in 2013 'and approximately 20± to date in. 2014. If :current trends continue, the 2014 total; will i be near or slightly below the 2013 figure;, when reported on an ,annualized basis:, 2012 and 2013 represent start -up years 'fo'r new home sales after the recent.recession. None of the four townhomes built at Sovereign Village have sold yet. i These data show .market support for new towns at Heritage. Commons in time and the. proposed price! range for towns at Heritage Commons., New townhome sales are not'likely at Heritage Commons during the first one or two phases of development: However, there has been ary increase in new home; development and this is expected to continue... Offke?Space Heritage 'Commons is planned for 600,000 quare feet of office space. That total, includes the, proposed :150;000 square foot County office building and a 70,000 square foot build' p din fanned' for development by the sponsor of Heritage Commons as new space for ;businesses that need close proximity to County government offices. The County; office,;buildirg will likely not open before 2016. The: sponsor's planned building will likely y '' open "at the same time.. In.addtion to the 220,000 square feet of office space. in 39 these two pui g 'ldins,.Heritage'`Commons will have "•landand approved masfer plan for 380;000 scjiare feet of`additional space. Excluding some of the 'older office buildings ,in the, historic downtown of Winchester, and, elsewhere n,'the j_ on, and the buildings-�occupied, by City agencies, the ,market area h'as.°appioxiinately' '1.4 million - square feet of ;riewer.`office space, with "newer" defined as space built since 1988. This total alsoexcludes the ex'istilg 65;300 square foot County koffice building:, p- The followin g ara g `raphs summarize the findings .of ,our .research on: the market area office space: ' Of the 1,A± million square feet•of office space ii1 `the market area, 457,700± square" feet,(33 ± %) is medical office space. -These buildings are ,clustered. near the ;hos•pita on-Amherst Street and along Jubal Early Drive:{ Both are ' locations. in the City ;of WinchesterP: 1he.Heritage Commons site is not likely4o be a;corripeti'tiuelocation,for medical office space., ➢ The,. i rily recent office construction is °the ° Amherst Medical Office :. � _ - 2014. u'eet f Building;'whih was,compl'eted in mid w9 o _ s ace. The build office! . p ing inc-lud`e's 8 condo suites that have all sold as condominium,sales. Mbst.of the "" suites were sold to, medical tenants.. ➢ The medical office space�is.at a riear,l`00% occupancy rate. ➢ ,Excluding the large government�buildings, such as FEMA ,and USACE, k 'the market.;area has''650;000 ±',square' feet: of;,;newer space: These are building buildin' s.of`mostly,10,000 to ;50,'000 square feet." 17er'thle,2000 to 2009,period,,12 non- medial related; general purpose "office b. q buildings were built with a total of 280,000 s ware feet For the 2000 decade,; th h e average:annual building pace:for general purpose office space . was `28;000 square feet per' y, ear , This space has a 10 ±, percent vacancy rate Tlie 501 =519 Ju'bal Early Drive buildmg`wrth 39,500 square feet is the: newest, non- tiedical office: btiild'ing in the market area. The building was ,s . "started durulg•'the recession: and . completed in 2012 :It'was purchased by' �a,tenant'who,'will'occupy the inajoi=ity of'the btif d'ii1g. - y The _ ;office space market in the market area " "stopped" "during the post- 2008 recession_' period. > Along.Airport Road are several ='.flex" office buildings with a mix of office and , iridustriat space;, These buildings ii clude 120,000 square feet of space; plus the - 110,000 square foot Navy Federal Credit Union. Ov..erall,. the general purpose office space market is somewhat stagnant with only E • the 39,000± square fooe building on Juba] Early Drive built since'2009. The vacancy rate is high. However, there are three positive issues to reemphasize: I. The. Fodeial Government is increasing its "presence" in the area and'expandin&the amount of office space that,, it requires. 'In 2012, FEX A opened a 11.1,000 square foot'building'for 570 employees; 2 Over half of the general office 'space, in the market area is mature; -'and. 3.: The County's mature market area flex space represents an expansion market:for new office space. The Heritage ,Commons site is well located for office space development;. particularly with the new County ,office building on site. Thus; Heritage Commons will likely be competitive, for, new, office space after the new County office building is open. I , At best,'Heritage Commons will likely attract 25,000 square feet of office space per year, with expected, additional County space and possibly a lar-ge.4ederal government space. This, pace .of development, wo.uld,. require 15± year for _full build out of the- "available" sites for 380;000 'square feet of, office space over arid' above the 220;000 committed square feet:. Rkail ;S�ace Heritage' Commons will have approximately 1'00,000 square feet of -retail /commercial, s "ace: This will be primarily restaurant space, personnel service, space and"non- retail 'space such as banks, child day care center, business service space, coffee ;shops;�coinputer store; etc.. Only half o(,the space is expected to be classified as retail space for resident expenditure potential. As shown above, the sponsor already has i • 41 discussions with businesses that would occupy 30,000' square .feet, of which 20,000 „square 'feet will compete for expenditure potential fof.,consumer goods'. • Atbuild'out,:H'eritage Commons will have 1,200 homes occupied by households with an average, income (2014 dollars). of $65,000. These households have a combined household income of'$78 million.' Households in this income category will spend 15 percentof their income for .(1) food consumed away from_hoirie (2) sorhe. food for home preparation; (3) miscellaneous purchases;. (4) personal ,services; etc. That total is ,$11.7 million, of which 10 percent can be "captured" by on -site retailers 'if retail space is available,, or,abouf $2.34 million. n n•, Are ..'. '::.. ,r.. -:. .� C_ 1 ♦.._ _1___•._ T___•J- _`_'_♦ 1 (2014 dollars) " Qp.:Si tel and. Area Employees Number . Orr -Site Rouseholds 1.,200 Average H'ousehold'Income -$65;000 Total. Household Income $78,000,000 Convenience - Purchases (at- 15 %) '$1],`700,000 On -Site c otpre, (20%) $2,340','000 There will ;be 21000 on -site employees at the 600;000 square feet- of on -site office space, if 'built; and 5,000± 'employees in area businesses. These employees will likely spend an average of $10 per day. for 260 work days for lunch,'and other local purchases, for a total of $18.2 million. If attractive retail stores are available on site at Heritage Commons, 20 percent of this expenditure potential, or $3.6 million can be captured by on- site;.retail stores. (2014 dollars) Number° Qp.:Si tel and. Area Employees 7,000 Lunchtite Daily Expenditure Potential, (260 days) $10.00 Annual Lunchtime Expenditure, ,Poteniiat $18,200;000 Heritage Commons Retail Store -Ca pure (at -20%) $3;600,000' these' two sources of retail sales expenditure, plus a'20% inflow sales from other area households, will generate total retail sales potential for, on -site retailers of $7.13 million. At an averag& "sales' per square',foot of $400, this annual' sales potential will support nearly 30;000 scjuare feet of retail space. Thus, to. support 100,000'square feet of commercial space on Heritage Commons, the majority of the space needs to be service and business related.. . This could be feasible with quality office tenants on site. Market 'Study Conclusion The projection .of real estate development over. a 15'- year 'period' 'is s.peculative, at,,,best. However, 'there are',sufficient data to provide a comfort level that full market support exists for the I4er Page Commons proposal, as 'presented, with the following qualifications. Even with increased > competition, -t tats oh,200 homes are marketable within a•15t d y ar'development period at Heritage Commons, an 'average occupancy of'80, homes per year'. The market`are'a population-growth supports new housing unit'demand, and current "an pipeline competition is modest and not fully competitive for the market. To achieve 600,000 square feet of office space, in or beyoizd the 15± year elevelo.pment period, will require attracting one or; ,more sizable users. The site setting and,new. bridge over 1 -81 should allow for that. However, reaching the 600,000 square foot total will require a ;strong marketing effort, ➢ To achieve .T00,000 square feet, of ;retail space, .given, the nearby- competition, at least one sizable tenant of 15,000+ square feet will be `requiied. This is likely. We used the proposed land use totals for the FIA to follow. The results of the FIA are positive, for the current, development plan. Of special note is that the County office building is`one!key for project success for the commercial. uses. The building will attract other office, uses: to the County and represents an important project -component 43 ii i i I I. ii i Section lI Fiscal and Economic Impacts Analysis The fiscal" and economic impacts analysis to follow -is presented'in two ways: first, those, impacts) which occur directly from activities on -site at Heritage Commons; and, second, 'those iinpacts, which- occur off -site due to multiplier or spin -off' effects of resident and business expenditures in the County. The off -site impacts will be explained further on in this relport; ;hhe present section deals with the on -site impacts. The on -site, impacts include taxes generated, by the development that will accrue'to the County, such as the real property' and personal property taxes for the development and its residents . and businesses. The fiscal impacts analysis also projects the public service and facility costs to be incurred, by Frederick. County `by development on -site and for off -site spill -off effects. The results of the .fiscal impacts analysis will be to compare the: tax'revenues generated by property development .wi*tll the tax- supported costs incurred by the County to determine -,the net fiscal i rivacts in, terms of a revenue. sur,pfus,.or deficit over costs. This is done for both 'on site and off -site impacts. Total annual impacts for the property at buildout of ;the pr.olect'will be projected at the outset, to be followed by impacts by five- year phases over the 15 =.year course of development of the site. Results are given in 6 constant year, 2014 dollars, rounded to the nearest''ten dollars. Summary of Fiscal Impacts This section of the report for Heritage Commons will detail the economic and fiscal irrip acts of the planned Heritage Commons development as described above over as 15 -year deyetopmeint period, with the, recognition that the off- site impacts may lag somewhat behind development and on -site impacts as the market ;responds to changes in demaizd for goods and services Table .6 "presents a summary of the fiscal impacts that Will be derived" in this section .of the report. It shows the sources of net fiscal benefits, being the difference between tax revenues generated and. -tax- supported costs incurred by the County to serue Heritage Commons. These are annual impacts, expressed in constant. 2014. doll'ars,,; to avoid projecting inflation rates. The overall yearly impact of 'Her, tage_Commoiis. after buildout and.-full response by the.loca:l economy,,,would be $3:2 "m million in `"net revenue surplus f6r Frederick County. "the ,paragraphs to follow present the deriv .ati'ons'�of`these`figures. i i " t,r E Tab .le'6. Summary' of Tax Re.�enues, Tax- supported' Costs; and Net.Fiscal Benefits, Oh-site and Off -site; by:Develoument'Components at' Build 'out Heritage Cori►mons, Frederick "County;'Virgini a (const'ant - Tax Tax- suy6octed Net Fiscal Development, Component. Revenue Costs' ' Benefit Apartments. On -site Impacts $1,537,250 $1;778,000 - $240,750 'Off -.site Impact's • $451980 146,5 307 390 Total Impact ` -j,' $1,991,230 $;1;924,5 -90' $66;640 Townhouses On' -site Impacts $35.1,460' ,$;4.4'6,770 - $95,310 Off- :site' Impacts $138,590o $41.,090.,' ` ..,$97,500 Total Impact j $490,050 $78 ',860 ` $2,190; Commercial Floor Space On -site Impacts' $612,030 $73;980: $538,050 Off -site Impacts 515440 $146,540 , �,. 368 850 Total Impact - , '' •$;1,,127,470 $220;570 ' $906;900 Office Floor Space' `011= siteIinpacts' $1,336,01'0 $554,850 "' "011,L60 Off-site Impacts` $`1;877.450 490 730. $' =1,386,720 Total. Impact , $31,243,460 $'1,045,580 $2 „197,880 Total. HeriiAge- Commons. •„ . On,- site.Impacts i• :' $3.,866,750 .-$2;853;600 '$1,013,150 Off =site' Impacts � „ $2,985,460 825 -000 $2,160,460,..-- ” Total 'Impact. 4, $6,852,21'0 $3;678;600 $3,173,6.10' 'Sources FY201`5 Adopted Budget of Frederick' County, Virgmi'a, :U,S.'De'partment of`COmpierce; and S ;Tatz'& Associates, Inc. i On- sit6lmi actssTax Revenues The revenues to be considered in this report, are taxes collected by Erederick County for'General Fund use. These include the property :taxes,v utility tax, -and other smaller taxes Tle paragraphs to follow document the derivation of`the tax amounts for the on- site..devel'opment at'the.property. Real Property Talc. For convenience, the real property (or real estate) tax is treated; first; for the residential development on -site, and' thew for the; non- residential development on- site.' This: separation, is done to simplify the presentation. Total taxes for residential and non- residential will then be combined to give total on -site taxes. i 'Table 7Tpresents the, findings for 'the real property tax for the residential units to be built of Heritage Commo'ns,, which 'include both, rental apartments and for.sale townhouses. The table is straightforward; nurnbers of units are multiplied' by average market value per unit,, and the result is jaws, at the County' tax rate of $0585, per $100 of value, Market valuesper unit were confirmed by field research on competitive projects. The total tax from. residential units at: the property would be almost $917,000 at:buildout. T_ able 7. 'Der'ivation:of Real Property Tax.for Residential Units On -!site at Heritage, Coinmon� at Buildoui, Frederick County, Virginia (consianU.. $'2014), Apartments Townhouses" Subtotal Cost Per Unit. '$1 15,000 $24000 '$130:630 .Number- of Units 1,050 150 11200 Total Market Value i $720;750,000 $36,0001000 $156,7,50,000 Real Estate Tax Per $100 $0.585 $0.585 >$0.585 Total Real Estate Tax $706,390 $210,600 $916,990 Tax Per Unit $673 $1,404 $764 Source's:' FY 2015 Adopted Budget for Frederick County, Virginia, and 'S': Patz.& -Assoc., Inc. Market value for the non- resurentiai ( commerciat and :ottice) uses• on stye are based on'.devel'oper hard costs, plus °soft cost's, lahc1 costs and site work. The c'omrnercial space includes both retail and.,services space. For the office :space;, only the taxable amount is included; which is 450,000 s care feet out of the amo' q total of 600;000 square feet to �be built on• site: The :remair ing160,000 square feet will be in pi blic�dse and will be non- taxable. The 'niethodblogy follows that for the commercial uses, with unit costs multiplied, by.nurriber..of square feet, and the resulting value: multiplied by the real property ,tax° rate: Together, 'the `noii- residential uses w•ou'ld produce almost $555,000 in faxes;per year. T_ able 8. Derivation of Real'PtOerty Tax- for'Non- residentw Units On -site at Heritage �C, 6mmons: at-Buildout (constant $2014), Non- :residential Commercial `Office Subtotal Cost Per Square foot $122.00 $'1`83.50' $172.32 Number of Square Feet' 100,000. 450:000 550,000 Total Market Va.1be; $12;200,000 $82,575,000 $94;775,000 Real Estatejax Per $1'00 $0.585 $0.585 $0.585 Total Real Estate Tax $71,370 $4831,060 $554,430 Tax Per-Square Foot $0:71 $1.07 $ 1.01 Sources: FY`2015f.Ad'opted ,'Budget -for F'r'ederick County, Virginia;;and S. Patz & Assoc:, Inc. The, chart.bel' summarizesxeal property taxes at the'property for all residential and'tion- residential uses. 'The 'total real property taxes from on -site development equals 01 approximately $I.5 °rnillion,at,buildout. Residential Non- :residential Total 'Total Market Value $'1561750,000 $;94,775;000 $2511525,000 Real.EstateTax'PerS,1:00 $0.585 $0.585 $0'585 Total Real Estate Tak $916,990 $554,430 $1,471;420 Personat Property Taxes. Both residents and, businesses are assessed personal (business) " property! faxes. For residents„ this is a tax -of) motor vehicles.: for businesses it is, a taz^on furniture' ; fixtures; and equipment (FF &E): To address residential personal property"taxes, the firsf step is to.'estimate 'the average depreciated -value .per vehicle in the County. The, sequence of calculation to achieve. this are shown in Table 9 and suimimarized as follows' ' The FY'2015 >Adop'ted Budget, for Frederick County gives an allocation of $44.1 million.for expected. personal Property taxes. ® Based on the. percent of real estate assessments that are residential - 69 percent - itis,estimate'd that reside'ntial'personal property taxes. are $30 million. o Dividing the total resist ential personal property tax by the tax, rate produces the. total assessed value` of vehicles in the County, $626 million. o According -to the statistics section of the current budget,. there: are over 31,000 - households (occupied.,housng.'units) -in the County,, each having an average of 2.3 vehicles, for a County,total of aln-ost.72,000 vehicles... o. Dividing ,.;the number of vehicles into the total assessed value of vehicles gives, an ayerage assessed value per vehicle of, $8,700. , 49 , I' Table, 9. Estimation of the Average Depreciated Value of'Residential'Vel icier, Fred'er &County, Virginia'(constant Amount Personal Property'Tax $44;070,226 PercentWsidential 0:60 Residential Prop. Tax $30,408;456 Reside- tial`:Depreciated Value $625,688, 394. . Number of Households 311-345 Ave Vehicles Per Household 2.3 Numberzof Vehicles, 72,094 Depreciated Value '-r Vehicle $8,679 Sources: ­ ;FY 2015 Adopted Budget and Statistical Section for Frederick County,`Virginia, 'and Frederick County Department of Revenue I 1 Table. 10 applies the, average assessed value per,-vehicle, and the personal tax rate in_ the County to the numbers of apartments and. townhouses to be built at Heritage Commons. This yields a personal property tax of $673,000 for„ the :apartments and $114;000 for the town houses, for a.re'sidential total' of over $787,000. lii the analysis, an occupancy ate of 9 p y r 5 . ?percent is assumed to account for normal. vac'aiuy and turnover. This is a. conservative figure; as actual occupancies may be higher. l.. Y .t Table 10. Personal.Property Taxes For Residential Uses °at Heritage Commons at Buildout (constant $2014) Coniinons, -at `Buildout (constant.$2014.) Apartments Townhouses Subtotal Number. of'Hduseh'olds. @95 %d. 998' 143 1,140 'Vehicles Per Household 1.60 1,:90 1..64 Mjbiber of: Vehicles 1,596 271 1,867 Value Per Vehicle ,, $8,679 $8;679- $8;679 Total' Depreciated Value $13,851'290 $2;349,770 $16.,201,060 Tax @. $4.864100 $673,170 $1140200 $7,87,370 Tax Per Unit $641 $76.1 $691 Sources: S. Patz & Associates, Iii'c. For non-residential floor space, an average and total FF &E cost is shown in Table 11. This is depreciated. to an average of 40 percent. Multiplying by-the tax rate yields the projected business property tax for the proposed development, a total of $204,000 for the non- residential properties'_ Table 1'1 Personal Property Taxes�For Non - residential Uses_at�'Heritage 51 Coniinons, -at `Buildout (constant.$2014.) Commercial Offi'ce., Subtotal Total Flg6t Space (Sq. Ft,) 100,000 450.000 550,000 FF &E/,Square Foot; $15 $20 $19 Total. FF &E $1,500,000 $9;000,000 $10,500,000 Depreciated to 40% $600,000 $3,600,000 $4,200,000 , Tax . @ $4.86/$100 $29,160 $T74,960 $204,1'•20 Tax Per Square Foot $0._29 $0.39 $0.37 Sources: S. NU &,Assoc., Inc. 51 r Residential., Non - residential Total Total'D.epreciatedTaxableValue_ $16;20,1,060 $4200,,Q0Q $20,401,060 Tax at $4:86 Per,$1 06' $7$7,370 $204,120 '. $991.,490 Tax - Per ,- Unit %Seluare Foot $691 $0;37 Retail Sales !Tax. Of the 1'00 000 square feet of commercial space, at Heritage y. Commons;, it is estimated that 80! percent 'will �be,*in eonveriience.'retail or restaurant space, both, subject to the retail sales tax. The remaining 20 percent would be comprised of non = taxable persona L and business services. This is `a best .guess" estimate at ,this lime 'as fhe' list of expected. retail tenant's .is.;not ,yet known However, for the fiscal impacts analysis, it is a small tax and any changes will not greatly affect ;the overall :net, tax revenue`analysis . i With :averages annual store : sales of $400, per square foot" (ail estimate that may c'hatige over. time depending on the'ret l /'service space mix); sales' receipts'for°'the retail and restaurant space would,,:come to,$32,,million annuall'y.. This 'sales level represents an average for small retailers and restaurants. There is a wide -variation, of sales at retail p yp ore is' a company, store or :is spaces; depending upon`the� t ' e; of store and whether the store indivtduallyc owned. The estimate of $400 -per square footin sales comes from Area retail brokers aiel d`euelopers of retail space. - These. are, modest level's ,of business receip'ts.. Retail stores at He _age Commons NY not Have an` =anchor tenant such .as a, big box store .or supermarket; so sales. maybe Power compared w7 th,larger�ie'tail cehters. , Taxable sales from on -site retail-stores would �el_d $320. r 000,a _ y ,- t 1.0 percent tax;'rate; based on a: rate. of�sales of $400 per'�square foot. Table .12..Reiail'Sales Tax for the Commercial, Space at,Heritage Commons at .. Buildoui (constant $2014). Amount Corn nercial `Floor Space I OR '000 Percent Retail7Resiaurant 0.80 Retail %RestaurantSq. Feet 80,000 Sales Per °Square Foot .$400 Total Taxable Sales $32,000,000 Sales Tax Rate 0:07 Total Sales Tax - $320,000 Safes`Tax"Per Gross SF $3.20` Source- S7 Pati & Assoc., Inc. Business License Taxes.. ,Certain businesses are taxed .in the. County under the Business, Professional, and 'Occupational License (13POL) tax. The two cases in effect here are taxes on :retail sales and' professional services; •which include all private office space. ' The commercial space is limited to retail space, and the .office space excludes government "space. In Table 13, the respective BPOL tax rates are applied to the taxable receipts, in commercial and private office space, yielding .a itotal, of .$716;500 in ,BPOL taxes annually. 53 i Consumer Utility Taxes. Expenditures on utilities are typically taxed in Virginia municipalities on atideast three ,of' the following, utilities: `!electric, gas, water, ,land- line, cell ,phone, and ihternet. For households most utility taxes, are approximately .$3.00 per month per utility, for three utilities this is '$108 per household per. year. For the approximately 1,000 ;h6useholds in apartments, this comes to a 'tax of $107,730, and for the approximately 140 household's in. townhouses this tax comes to :$T5,390, for a- total in residential units of $123;120': Non - residential .utility taxes are determined by backing residential. utility taxes out.of the total County FY 2015.budget.for utilities of $4.25 million. This is done in Table 14;'resultin`g in `a :estimate of $32 -:in "utility taxes per employee per year. With an estimated 200 employees in `commercial space, the utility tax for that space would come to $6,480' ',Similarly;. with 1,500: employees in private office',space, the utility taxes in offices w ould.co _ me to. $48,610, for. total non - residential utility taxes of $55,090. ' 54 Table 13. Business, Professional,=and Occupational (BPOL)'Tax at the,.Non- residential Uses at.Heritage Commons atBtiildout (constant $2014) Commercial Office., Total Taxable Floor S, ce 80,000 450;000 530,000 Rec6pts:Per Square.Foot, $400 $250 Total' Receipts, $32,000;000 $112,500,000 $144,500,000 Tax Rate Per $';100 $0.20 $0.58' BPOL Tax $64,000 $6521500_ $716,500 Tax Per "Gross Square. Foot' $0.64 $`1,.45 '. $1.45 ,.Source: S. Patz &.!Assoc., IiSc. Consumer Utility Taxes. Expenditures on utilities are typically taxed in Virginia municipalities on atideast three ,of' the following, utilities: `!electric, gas, water, ,land- line, cell ,phone, and ihternet. For households most utility taxes, are approximately .$3.00 per month per utility, for three utilities this is '$108 per household per. year. For the approximately 1,000 ;h6useholds in apartments, this comes to a 'tax of $107,730, and for the approximately 140 household's in. townhouses this tax comes to :$T5,390, for a- total in residential units of $123;120': Non - residential .utility taxes are determined by backing residential. utility taxes out.of the total County FY 2015.budget.for utilities of $4.25 million. This is done in Table 14;'resultin`g in `a :estimate of $32 -:in "utility taxes per employee per year. With an estimated 200 employees in `commercial space, the utility tax for that space would come to $6,480' ',Similarly;. with 1,500: employees in private office',space, the utility taxes in offices w ould.co _ me to. $48,610, for. total non - residential utility taxes of $55,090. ' 54 1 Table 14. Utility Taxes Per Employee, Frederick County, Virginia.(con "starit' i Amount ' County Utility Taxes FY 2015 $4;250`00 1Vurnber of HoLiseh'olds 31,345 UtilityT.axesePer Household $108' Residential'Ut'ility Taxes $3,385';29,7 Non - Residential Utility Taxes $864;703 Einploynnent 26,684" Taxes Per Employee $32 Sources: FY, 201 5 Adopted Budget 'and.,Statistieal S'ection,for Frederick County, Virginia Total residential and non - residential, utility taxes would total. ,$1. 78,210 annually after buildout in,constan't year 2014 dollars. Meals Tax. Of .the 100;000 ,square feet of commercial space at• the site; up to 80,000 square feet,co,uld be c'o'nvenience retail or restaurants, the:latter'comprising 10,000 square approximately. Restaurants are fairly receipts - intensive) 'here assumed at $300 per "square foot, for sales (recei'' ts) of $3.0 million. Tax 'on $3':0 million of sales at four percent gives an. amountof $120,000, as Table 15 show's., -Table 15'. .Meal Taxes at Heritage Commons at Biuild'out (constant $201:4) Amount 'Restaurant Floor Space Sq. Feet 10,000 Sales Per Square Foot $300 Total Sales $3,000;000 Tax''4 4.06k $ 1 20,0.00 T"m Per'Gross SF $1.20 Sources: �S..Patz &Assoc., Inc. Motor Vehicle Licenses. The :analysis for personal property' .taxes estimated 1;596 vehicles at the. apartments, and 271 at the townhouses, The license fee is $25 per vehicle, giving total; fees of $30,900 at the apartments` and $6,770 at the townhouses. Total fees would be $46,670.." Recordation Tai. Real estate ownership transfers are taxes at the state level at the rate of $0. 25 per $100 of value. One third of this is returned t'o,,the municipality, a rate of $.0833 per $100. Assuming that townhouse units are •registered for recordation three'times in. 20 years - initial recordation plus resales every 10 years - and apart eats, and :non= residenfial are° recorded twice in 20 years; the following annual average: I ecordation taxes would accrue (see:T,able 16). 56 } Table 16., Annual Average Recordation Tax at Heritage Commons; -at Buildout (constanV$2014) Tofat'10- Annual Taxable Value YearTax Ave. Tax. Apartments $241.,500,000 $201,250 $'10,Q60 Townhouses $108,000,000 $90,000 $4,500 Residential $349;500,000 $29. 1;250 $14,560 Commercial $24,400,000 $20,330 $1,020 Office $165,150,000 $137,630 $6,880 Non - residential! $189,550,000 $157,960 $7,900 Total Recordation Tax $539,050,000 $449,21.0 $22;460 Source: S. Patz &Assoc.;, Inc. 1 Summary of On -site Tax.. Revenues. Table 17'- summarizes the taxes by type for residential uses at the site, and Table 18 presents those taxes for non-residential uses. Both tables are' for 'project. buildout. Residential taxes total $1.9 million and non- .. residential taxes total] $2:0 million. As Table 16 shows, the total taX revenue to. accrue to Frederick County atbuildout of theaite would come to $3.9 million annually, in constant year 2014 dollars. Among the residential taxes, the major source Is the apartments, as 'they comprise many' more units than. do the townhouses. J ' � xes.Residential`Uses °at Herit'age Commons, Table 17. Suinmary'of Ta 'at.Buildout;.Ft4eerick County, Virkinia {coit'stant $2014) Apartments Townhouses . _ Residential 'Real EstateiTax '', $70,6;390 $210;600 $9 [6;990 Per sonal.PropertyT�x.•• ;$673;,170 $114,200,,, $787;370. Retail Sales; Tax $0 $0 $0 BPOL Tax, $0 $0. $0 Consumer Utility Tax $'107,730 $15,390 , $ l 23,120 Meals Tax 30 $0 $0 Motor Vehicle L ic: Fee $ , 300 $4.6,'670 - $10,060 Recorda6b' n Tax :$4,500 $-14,560 Total Annual Taxes `, $1,537,250 $35.1,460 $,1;88$•;710 Taxes'Per. Unit , $1,464 $2,343 $•1574 - Sources; S. Patz, &Assoc., Inc. Table.18. Summary of Taxes' Non - residential Uses at,Heritapae Commons,.at Buildout, Frederick County; Virginia (constant $20114) Commercial Office; Non - resid. Real Estate Tax $71,370 $483'060' I $554,430 Personal Property Tax' $29,160 $174;960 $204,120 Retail Sales, Tax X320,000 SO $320,000 BPOL Tax $64,000 Y $652;500 -$716,500 Consumer Utility Tax $67480 ` $48,,616 $55,090 Meals iVl $120,00.00 ;$120,000 Motor,`Vehicle Lic., Fee $0 $0 $0 Recordation Tax, 1' -020 6 880 :$7;900 Total Annual Taxes $6127030 $1;366,01;0 $ G;978,040 Taxes,, Per Sq. Foot $6.12 $3:04 $160 I Sources: S.'Patz &,Assoc:, Inc. Among all•taxes.from,the,site; the two predominant ones, are the two property taxes, with approximately $2.5 million in tax receipts for the Counfy. This means that the property taxes account for almost 64 percent of,total taxes -. The BPOL tax is third in size; ._at�$0.7 million, or, 20 percent_of� the ,total. This 'tax derives primarily from the office Space. 59 Table; 19. $u nmary.of'Taxes From Residential, and,Non- residential 'Uses,,at,Writage:Commons, at Buildout.('consiane$2014) • `Residential Non- Resid': Total Amount Real Estate Tax $9.16,990' $554;430 $1,471,420 Personal Property. Tax $1,150,590 $247,860 $991 „490 Retail Sales Tax $0 $320 000 $320,000 BPOL Ta_x $0 $716;500. $-71.6,5.00 Consumer - Utility Tax, $123,120 $55,090 $178,210 Meals Tax $0 $120,000 $1`20:000 Motor Vehicle,.Lic. Fee $46,67.0 $,0 $461670 Recordation Tax'. $14,560 1120 $22,460 Total Annual Taxes $2;251,93.0 $2.,02t,780 $3,866,750 Sources: S: Patz & Assoc:, Inc. Costs to'the County Tlie previous, section derived the ,major tax revenues that would accrue: to Frederick,County from the on-site development at Heritage Commons, as planned. The fiscal impacts analysis. compares revenues with costs. In this 'case, since taxes are deposited in the 'Couiify''s., Geiiei al Fund, those' revenues for the site: are compared with the ,tax = supported costs• that °'the County would incur in servuig 'the residents and businesses *.'the site. Other-sources of revenue 'and. costs 'are excluded, since they accrue to separaie' funds, in which expenditures generally equal revenues. -The sotirce,for'tl e tax - supported costs the County would incur for service to the residences and businesses at Heritage Commons is the County's FY 20TT Adopted Beudget. In :the.succeedng paragraphs the budget is presented both in terms of .budgeted revenues and budgeted expenses. The tax - supported portion of the budgeted expenditur es, .is 'derived and expressed. on a per capita, basis. - for population (representing residents), . employment (representing businesses), acid pupils 60 '(representing? costs. of public education. The per' capita costs- ,to the County will 'be ap pl ,d ;,to the population, employment and pupils ° at the 'site to 'determine the overall. costs to the, County from_the,development of the site. County Budget Revenue's. The purpose of presenting a' :summary of County revenues in the chart below is twshow what portion,is from locaf taxes., This proportion represents ° the 'tax -burden'' for. the budget; representing the ainount °of' the County's local revenues that County resk en.'ts and businesses musk make up in taxes. The chart shows that of $129.5 milliol in revenue from local sources .in the FY-2015 budget, fully 95.5 percent must come from local taxes.: General Fun Revenue General Property Taxes, Other•Local Taxes ..,.-7r __., _. Subtotal -Local Taxes Local Non =tax Revenue, Total Local. Revenue Percent'L 0-cal Taxes FY2015' $93,490,22.6 $30,2'13;61 1 $123,703;837 $5;837;265' $1- 2,9541,102, 95.49% County Budget - Expenditures. Table 20 summaries FY2015 bud'g'eted General Fund expenditures by„ major ;function for Frederick County and' the °portion that is to be boded from local sources' •.,(A detailed table' of expenditures is presented' -in Appendix Table A -1.) These 'data' w.ill,be applied below to determine. per capita costs of County' services and facilities that must be supported by local taxes based on the ratio derived !above that 95.5 percent of local funding for 'the General Fund must: come from .local -taxes. The,total'General Fund budget for FY2015 is $142 million, of which`$13,0 million mu,st;come -from local,sources... This is over 90, percent.. Other sources are ,transfers from the State.and Federal;goveinmeinfs. Table, 20_. Summary of Budgeted General Fund'Expendiiures,and the Amount:to�conie from Local'.Funds-, F..rederick.Gounty, Virj ia,FFY2b15 Generaffund Functional Areas FY2015 FY2015 Expendifure.Budget. Adopted Local FuInds General,Gov't,Adminis'tration $8,834,088 $8;037,938' Judicial Admiiii'stratioi! $2,273,085 $ °1,198 ;643 Public S'afet" $28,4.111,307 $24,55;�1�,14.6 Public Works $4,172,249 $313.12,968 Health and Welfare. $6;91.0,546 $3,490;604 Community. College .$56;000 $56,000 Parks, Recreation &"Culture $5;530;713 $1,227,880 Community" Development $1,9.24,902 ' $1.,514,744 County.Debt Service $2;56'1,645 $2156.1,645 Other Departmental ex. Schools $1,739;136 $1,739:136 Subtotal $62,413,671 $49;690,704 Transfer to School, Operating Fund $65;347,740 $65;347;,740 Transfer ,to School Debt Service $14,626,151 $1.4;626,15' -1 Subtotal Schools' $79,973,891 $79';973,891 Total'General'Fund $142,387,562 $129,664,5.95 Source: Adopted FY2015 Annual Budget for Frederick County, Virginia Per Capita. Courify Costs, In. Table 21. budgeted General' ;F.urid expenditures funded' from local sources for' FY2015 are allocated to popu'laiion,,, employment, and public school pupils °and the.'local tax share is calculated. One hundred "percent of the General. Fund transfer to'the School Fund is' tax" supported, meaning `that General Fund tax-supported costs per pupil are. $5;845 based on "recent enrollment of 13,066 pupils in the County unty school. system: Non-school expenditures are allocated by department to the tw,o,other classes of users, population and'employment. For most functional non- school . departments, total FY2015 expenditures are allocated to the users in proportion to their. numbers, 76 percent population and.24 percent employment. The exceptions are health ,:and welfare, community college, and. parks; recreation and culture, which, are allocated in their er►tirety to,population. The table shows that the per capita tax- supported,costof 62 services and facilities for the. population average, $447 per capita; for employees, the amount s'$370 per cap'ita.. Table 2L: 'Generalfth d Expenditures for Population,'Enrployment, and Public School ',Pupils', Erederick County, Virginia, FY2015 General Fund Functional Areas Population Employment Local ExpenditureBuftet iShare Share Funding 0.759154459 0.24084554`1 General G'ov't Administration $6,102,036 $1,935,902 $8,037,938 Judicial Administration $909,955 $288;688 $1;198;643, Public Safety $;18,638,1 12 $5;9131034. $24;551,146 Public Works $2,515,054 $797;914 $3,312,968. Health and Welfare $3,490;604 .$0 $3,490,604 Community College $56,000 $0 $56,000 Parks, Recreation & Culture $3,227,8180 $0 $3,227;880 Community Development. $1,149,925 .$364;819 $1,514,744 County Debt Service $ 1,944,684 "$6.16,961 $2,561,645 Other Departmental ex. Schools. $1 320,273 $41,8;863 $1,739;136 Subtotal $39;354,524 $10;33'6,180 $49,690,704 Percent Taxes $1 $1 $1 Subtotal Taxes $37,581,,166 $9,870,421. $47,451;586 Number of Persons, 84,109 26,684 110,793 'Tax - expenditures Per Capita $447 $376 $428 Transfer to School Oper. Fund $65,347;.740 $0 $6573471740 Transfer to;School DebtServ. $14,626,151 $0 $14,626,151 Subtotal Schools $79,973;891 $0 '$797973,891 Subtotal School Taxes '. $76,370,179 $0 $76,370,179 FY201.5.Pu "I Enrollment 13,066. 0 13,066 School Tax,-cost Per Pupil $5,845' $0 $5,845 Total, General Fund, Expenditures $119,328,415 $10,336;180 $129,664;595, Source: Adopted FY2016, Annual.Budget.for Frederick County, Virginia and Statistical - Section. On -site Costs: to the County. Per capita costs for the County are multiplied by population; employees and pupils at Heritage Commons to estimate the tax- supported costs fhat F'rederiek County will.,incur in serving the Heritage; Commons development at 6ttildoui. The following paragraphs derive the esdrnated costs to the County .from the 63 development, first population; next pupils, and finally .employmert...Data in Table 19' show' the number 'of, Households at 95 perceiit'of' all residential uiaits,: which it has been ..,shownI is conservative. At $44:7 per capita, the apartrnerits entail County liopulation. tax - supported.costs,of $758,000 annually;. in constant year 2014 dollars. �By comparison, the townhouses entail $1172;,000 in:populat oncosts. Table 22. General'FundCosts for Frederick..County Allocated to Residents- at'Heritage Comnt6ns;(constant'$2014) q Apartments . Townhouses Total No. of'Hou'seholds 998 143 1,140 Popufation/HousO old L7 2 ='7 1;83 Total,Populatiob 1,696 385 2,081, Cost-Per Capita . $447 $447, $447 Population.Costs $75:7,69-0 $171,910-1 - $929,600. Costs`PerUnit °' `$722' $1,146 Sources FY 2015 Adopted' General Fund B'udget'and Statistical" Section, Frederick County, Virginia, aild'S. Patz & Assoc., . Inc: School costs have the .greatest cost impact from'the 'situ on ;the. County. The 'key .to school ,costs is the pupil generation rate,. that is, 'the number of public school pupils that can be expected',-on average, from each hob'sing unit: The pupil generation rate for apartments' is based on our, research of the area's two better' ;and most comparable-1- apartments. ,Bo th. ha en to be `in Winchester; there y = subsidized PP is onl oile' non. apar`'tmen.t complex in the, County, and it is not of the quality that will' be developed at; tlie'Herrtage Commons, -site. There are few decent apartment comparables to; *evaluate, student generation rates for.,tlze study of Heritage. Commons, as most, area - apartment r . communities ,are, at.lower, rents: Pepper, Tree and Stuart Hill are the two ,best examples; r. ,of,co ' arables to I erita'ge Commons, where data we'r`e available. Pupil generation rates . for - those two apartments. are shown in the,ehart below. 64 Apa'rfinents knnj!s Units,, :Rate Pepper Tree 20 194 ,O. 103 Stuart Hill 9 1$0 0.050 Total 29 374 0.078 To be more conservative, -a pupil generation rate of 0.1.75 pupils per apartment unit is assumed. For townhouses, the rate for better properties is 0.31 pupils per unit. For the townhouses, a similar "approach had been taken;. in the survey of existing new, active comparable townhouse , developments to assess their pupil generation rates.. There were more comparables for the townhome. market. Overall,, these are 0.33 pupils per townhouse, as.,follows (these data ate-from the Frederick County Scllool District). Townhouses PupllS Units `Rate Brook land Manor 20 68 0.294 Snowden Bridge 20 44 0455 Fieldstone 8 34. 0.235 Total 48 146 '0.329 There is .considerable discussion on the per pupil ratio to use for Heritage Commons and other like properties. `The two apartment buildings shown in the chart above would "suggest'' a 0.1t Late of pupil per apartment unit. Higher rent apartment properties ,generate. lower rates, of students than lower rent properties. We used the ratio of Q175 to 26e conservative, which is almost double the rate shown in the chart. Using this, higher °rate reduces net tax, revenue by $440;000 annually at project built -out. We believe, that the 0.175 ratio for pupils per' apartment unit is a current and conservative number; based on our'research.for this.study and others. Apartment units at Herita g e Commons will. be' in a sub. urban setting. Within the Winchester marketplace, only the more modest rent a,parhnent properties generate a sizable, number' of .school children. The rate .used for, the apartment units at Heritage Commons is one -half the rate, used.for the, townhoues. This is' an appropriate ratio. 65 At:$51845 in General' Fund taxes pet,' pupil using the .above rafios, the 222 pupils expected 'at the, on site;;housiiag w,o:uId generate :•$1J million 'in tax- supported..school costs for they County, $1.0 rriillion from the 'apartments and $0.3. "million for the townhouses.' Table -23 'Cos64o.Supoort POW ic School Pupils at Heritage. Commons'.by "Housing Type (constant $20141 ` Apartments Townhouses; Total No. of Fl usel►olds 998 143 1,140 PupilIs.Per H old 0.175 0.330 0.194 No. of Pupils 175 47 Cost Per ;Ptood •, $5,845 $5,845 $51-845 School. Costs $1,0.20.;310 $274,860, $1';295 1'7O Cost Per Unit, x$972 $,1;832 .$4X-9 Sources: FY 2015 Adopted' General Fund Budget and Statistical, Section,, Frederick County, Virginia, 'Frederick County School, Di strict., and S.,Patz &: Assoc., Inc., The following chart surrimarizes the costs to the Courity from the residential development proposed fo.r the.'site:" •' - Apartments Townhouses, Total Population - Costs $757;690 $171;910 $929,600 School .Costs $'l ,020,310_ $274,860 $'1;295•,170 Total,Costs ;. $- 1.,778,000 $446,770 $2,224,770 Costs from the, 'businesses at Heritage Commons come from, the number of eirtployees at the'establisl merits. Costs are relatively small from the commercial space since., it; is of limited extent, a' tI74,000 annually. Costs attributed to employees in office space would come to $55500; for 1,500 employees. 66 Net Fiscal Impact. The net'fiscal impact is the net,benefit in terms of the, surplus (or deficit) 'of tax revenues compared',to tax - supported costs for;Frederick County from Heritage Commons, as planrJed..At buildout Heritage Commons would produce a total . net surplus revenue of $I O'million,-as shown in Table 25. This is the difference between revenue-of $3.9 million and costs of`$2.9 million annually. M TabI624.:Costs for to Support EmplaVies at Heritage .Commons�('consfant $20.141 Office Commercial Taxable Total Floor S pace SF 100,000 450,000 550,000 .,Sq. Ft: /Employee, '500 300 324 Employees 200 1,500 1',700 Cost Per Ernp'loyee $370 $)70 $370 Einploymen.t Costs $73,980 $554,850 $028,8.3:0 Costs Per Sq.''Ft. $0.74 $ [.23 $1.14 Sources: FY 20'15. Adopted General Fund. Budget and Statistical Section,.FrederickCounty, Virginia, and"S. Patz & Assoc., Inc. Net Fiscal Impact. The net'fiscal impact is the net,benefit in terms of the, surplus (or deficit) 'of tax revenues compared',to tax - supported costs for;Frederick County from Heritage Commons, as planrJed..At buildout Heritage Commons would produce a total . net surplus revenue of $I O'million,-as shown in Table 25. This is the difference between revenue-of $3.9 million and costs of`$2.9 million annually. M Table 25 Summary of On -site Tax, Revenues, ConntyCosts, and Net Fiscal Benefit, by Type, of Development at Heritage.-Commons -at Buildout Sconsiant $2014). Apartments Townhouses Residential Total'TaxReveiiue $1;537,250 $3.51;460 $1,888,710 Tax- supported Costs $1;778,000 $446,770 ,$2;224,770 Net Fiscal Benefit - $240,750 -$95;3 f0 = $336,060 Number of Units L,050 150 1,200 Net Benefit Per Unit -$229 -$635 Commercial. Office Non - residential Total Tax Revenue $612;030 $,1;366;01,0 $1,978,040 Tax - supported Costs. .$7,3,980 $554,850 $628,830 Net Fiscal Benefit $5.38,050 $811,160'', . °, $1,349,210 Number of Sq. Feet 1 -00,000 450,000, 550,000 Net Benefit Per S. F. '$5.38 $1.80 Residential Non= residential Total ' Total.T,ax,Revenue $,1;888,77.0 $1,978,040 $3,866,750 Tax - supported Costs $2,224;770 $628;830 $2,853',600 Net Fiscal Benefit $336;060 $1,349,210 $1,0.:13,150 Source :,'S..Patz,& Associates, Inc. Off -site Impact's: Economic and, Fiscal In addition to the revenues and costs that accrue to Frederick County. from the development ''on- site;" as described above, there are also off -site impacts that occur as.a result of residents; employees and .businesses expenditures throughout the County, and, as other businesses re -spend the b'u_siness receipts off-site for the p•urchase� of goods and services -from other vendors in the County. The multipliers, used in. this analysis 'are; speeific.�ao 'Frederick County; Virginia. Consumer budgets are identified b.y the U:S. Bureau, of Labor' Statistics by area and income level. There is ' no direct budget il, information for`'Fred'erick County, and the income level for the Washington, D.C. area is. too high to be applicable here. Instead, national data. for a budget for household, income in the $50000's has been chosen for the apartments, and household incomes of $90,000 for residentsinthe townhouses. .About,-77 percent of this income is spent, other uses being..taxes, savings and transfers to others not living in the household. It is assumed that 40 percent of all consumer. ai d 'businesses expenditures from the on -site development -; area made outside of Frederick County, -and 60 °percent are retained within the. County. Among the'larger expenditures by consumers are; 19 percent for shelter and 27 percent for retail trade, including automobiles. Consumer expenditures: made off -site in the County are translated into economic impacts in the County using multiplier mafrices provided for the. local area by the U.S. Bureau :of Economic Analysis. These multipliers capture the round -by -round flows of expenditures in the County initiated by residents and businesses-from on- site. There are separate matrices for business receipts;. employrnent'and employee earnings. The items a. in the consumer budget are multiplied in turn by these expenditure - specific categories in each matrix and summed to give the "ripple effect," `°spill- off, or "multiplier effect" of circulation of money through the economy. The ripple effects, plus the original consumer expenditures, equal the total economic impacts of apartment residents on the . City economy. Business Receipts The chart .below sets forth the economic dollar flows set in motion by 'expenditures off -site by residents and businesses at the Heritage Commons. The direct expenditures in the County represent the expenditures 'by on -site residents and businesses' off site directly. They total $170 million when housing units are•.oecupied and businesses in operation. The largest component would come from the 450,000 square, feet of .privately - occupied office space.. eW . 'c. r-,i $1.70'million'in expenditures for goods and services would be expected to comprise; - percent in county 'dollar flows, which; would create another $221 million in ripple, effects •or spin -off within,the County. The ripple effect; would be two to three times direct' expenditures The ;exception' is commercial, `where retail trade can be expected to make most gf,-its wholesale purchases of goods and services from sources 1. outside the County. : Residents 'of townhouses create rel atively. greater - impacts than do apartment renters. because•of.higher income ofhousehold's m towidzouses. Altogether, the ;business impact in";Frederick ;County would come to $391•aiiillion. These off -site i'macts also create tax1 °receipts and costs to the County as. do: on -site; impacts (see above). Off -site Impacts byland Use ;Apartments Townhouses Commercial, y '.Office Direct Expenditures '' $23,206,000 $6,365;000 $28,000;OOp $1.,12,500.10.00 Indirect Spin ofPEffect $47,65.1,000. $17,669,000 - $8;026,000, $14.7.;938,000 Total Business Receipts $70;857,000 $24,03.4.000 1:'$36;026,000. :$260,43:8,000 Employment and' Earriin s Previous.:,aAalysis identified 1,700 employees that would 'be 'oh-site at the property, most being,occupants of office space.. Another 2,240 jobs would be created off l;, site by the spin -off from the on -site development. ' The :office space on site, `at; Heritage , Commons would hAvei the greatest impact,` creating over 1',3001 off -site jobs off -site in the County. These off s�te.'employment. impacts would generate ;$149 million . , in employee earnings;in the County, This would bean average! of about.$67,000�per employee. This'• is Heavily `influenced by,-the. higher income jobs spun -off from the offices on'sit'e! Off -site Fiscal Impactsi. The •methodology used' rn projecting fiscal impacts-off -site mirror those used to project fiscal.irnpacts oil - site.. As before,,,revenues. will be limited to taxes; and costs will be those that' "must be, tax supported, as based on employment. ,,.The.RIMS 11 multipliers 7.0 from 'the Bureau bf Economic. Analysis break receipt's, employment and earnings impacts 'clown, into 21 different sectors, and the impact dollar amounts (business revenues) in they sectors form the basis for determining taxes. Many taxes can be calculated, directly 'from "these receipts, or from employment created off -site in the same fashion as for' o itsite taxes: 'Costs to the County can likewise; be, calculated from off -site employment,created. . . Because of their commercial nature, the non = residential components at Heritage Commons would' be expected ';.to .yield considerably-.greater off -site impacts than would the off -site expenditures of residents at the site: This is the case, with the non - residential components having a net fiscal benefit of $1.8 million annually, compared to $0.4 million for the residential components; for a total of $2:2 million annually after buildout inconstant 2014 dollars. Table 26 below summarizes the off =site fiscal impacts . by type of use. Appendix Tables A72,- A-3, and A4.give, the, individual tax sources for each type of use. i Table 26: ,I umri►auy. of Off- site, Spin -off Impacts for Heritage Commons, at Build6ut, *'Type af'Use (con4ant,$20I4) Tax Tax-supported Net Fiscal ,Type of Use Revenue Costs Benefit Apartments $453,980 $146,590 $307;390 Townhouses $138;590 $41,090 $9,7,500 Commercial $5115,440 $146,590 $3.68,850 Office $1;877;450 $490,730 $1386,720 Total's Off -site Impacts $2,985-,460 $825.,000 $2 „160;460 1. SOUrCeS: Bureau'of, Economic Development and Bureau, of Labor Statistics, U.S. Department of Commerce, Adopted FY20.15 Budget for Frederick County, Virginia, and S. Patz & Associates', Inc. 71 t Su mmarv_of On -.and Off -site Impacts The overall annual impacts, both on -site, ;and--off-site spinoff, would be substantial from-Heritage Commons for Frederick County. Total tax revenue each year would be =$6.9� million, compared to costs to the County of $3.7 million: Tiiis would leave 'a net fiscal'bene'fif of $3'.2 million annually for the, County. These, overall impacts .are summarized 'in Tab16,27 by type of use on -site at Heritage Commons. Table 6, above in the introduction to this section, and Appendix Table A -5 provide detail"on both the on- s ite and off -site impacts from di&deyelopment. Table 27. Summary of Total, On =site and Off -site Impactslor Heritage, Commons .ai:Buildout, "bi 'Type-of Use '(constanE$2014) Tax Tax-;'supported Net Fiscal Revenue Costs 'Benefit Apartments $1 „991,230 $1,924,590 $66,640 Townhouses $490,050 $487,860 $2,190 Commercial $ 1,127.,470 $220;570 $906;900 Office 13,243;460 $1•,045;580 $2,197,880 Total Off -site Impacts $6,852,210 $3,678,600 $3,173;610 Sources:. Bureau of Economic; Development and Bureau; of Labor Statistics, U.S..Dep'artment of Commerce, Adopted FY2015• Budget for Frederick County, Virginia; and S., Patz & Associates, Inc. Phasing of Heritage Commons The deve'loprrient of, Heritage. Commons is °,pl'anned for three five -year phases, for a_ "buildou't period of 415 years. The chart, below sets forth the phasing scheme, for Heritage Commons; and the discussion following. `the chart addresses`) the; net fiscal benefit to,accrue. to the_Count'y for each, type of use for, each phase. Phasin>±:,By °Use 1st5 yrs 2nd 5 Yrs . 3rd' 5 'Yrs ' "Total Apartment Units 350 350 350 1,050 To W' nh'ouse,Units 100 50 150 Commercial;Square,Feet 50,000 25,000 25,000 106,000 Office Square Feet - 100,000 175,000 175,000 450,000 The net, fiscal- benefits for each phase are calculated by multiplying the number of units, or square feet, of development for each. development component times the net benefit per unit (for residential) or square foot (fornon,- residential). All of these benefit parameters have been ".derived' and set forth ':in previous tables in this economic and fiscal impacts, section of the.repor;t, :or, in Appendix tables in 'the case of off =site benefits: The calculations are suinmarized.in Appendix Tables A -6, A -7, and A -8. Heritage Commons would generate on -site net benefits *of $300,0001 during each g g Phase of the three five -year phases in the 15 -year development program. Only the townhouses show any, on -site deficits, as has been shown previously, due to the high cost of educatin g public s n school students living -in townhouses. These are annual ., amounts, in constant 2014 dollars. Total aiznual on -site benefits at the crud of'the 15 -year, development program would come, to.$1.0 million each, year: Off -site' net, fiscal benefits average' about $700,000 'each year, for a .total of $2.2 mil. lion .over' the 15 =year buildout period. It should;-'be reiterated actual off -site benefits may lag behind on -site development and impacts—d ue`,to give the market time to respond to rncreased demand in the, County from Herifage Commons. Total net fiscal benefits- on -site and off-site,­ would be in the $�] .0 million to $1.1 million range' "'for each five-year development phase in the 15 -year development program., The c ommercial space would contribute about $900;000 in benefits over . , , buildout, with the office space contributing $22 million. The total annual net fiscal benefit for Heritage Commons,would be. $3.2 million: Total'on -site and off -site net fiscal benefits are summarized in Table 28 by type of development component and five -year phase (see Appendix tables). Tahle'28`: • � f APP,EN;DIX A Review of .Deuelopment-Impacts Model ' Following is,our brief review of the .County's proposed D'evel`opinent Impact Model (DIM), which' is a planning cool to provide guidance tc ,Cow ty' staff and elected officials on the evaluation of iiew , developrent proposals and rezoning: There are a nuo ber of factors described in the DIM that, in our•. judgment, are incorrect or poor comparables and.thu's could'generate an;incori-ect conclusion for some reviews. It is not the purpose,of`this',br-ief analysis and evaluation of the DIM to be critical, rather; our purpose is to identify issues' that may require more review Following is a list of report assuin_ptions that we would like to discuss;,; as'County officials, review our attached FIA for Heritage Commons. x 1. The DIM=uses `U.S. Cer sizs''data to determine 'the average household.-size in the County anu,. the •nuiilber of students per ' housing unit by type: While these are clearly correct data, they .often, do" .no't' represent comparable data-, for -the evaluation, of a new ;development proposal; particularly a. riiore >;' upscale new proposal compared. with the County average. - Using census data, for both cal'cilations includes all housing, types; :i.e;, market,reni;'affordable, mature,'new; etc." For apartrent units, the older and-Jo wer rent units often have ar► aliw�dance;,of three- bedroom units, ! Which ;in turn; generates, more, school children The" ,-compaf'ison of censu''s data is therefore problematic in ithe eva luation -of a new. apartment proposal without tluee' bedroom unit's,, in ,particular, The pupil Ib e_ n: eratrr o - n ratio could be� much lower f or these higheri re apartment unitscom ared wiihthe Count average; If ', ur analysis 'of the, DIM ,is correct, it does not include, all. faxes paid by, ;home. o#,ners o`r' renters. There is a wide, range of taxes, iV addition to . :. real estate,, and' personal ,property taxes, -that accrue to 'the, County from County households, These are shown in our FIA of Heri'tage!,Cgmmons. °3. Nlostimportant n;the comparison of r "evenues ai d expenses'from County ` households is'theY off sit' expenditures from households, i.e .A the amount of, money spent at,.local commercial establishments. This. expenditure. ,creates a ' spin-off' or ';ripple effect' of monies within a- junsdict'ion' °' which ;generates a rati o_of 1.8 times the on -'site benefits of real., estate and personnel taxes: • 76 Th'i's ratio„ calculated; by officials ,of the Federal Bureau of Economic Analysis, shows that total net revenues from new housing units is nearly double the on -site benefits of real estate and personnel taxes. hi conclusion; our analysis is intended to state that new housing units can generate a net positive, economic impact for they County, depending. upon the value of the home and incomes of the occuparits. This conclusion is not evident'in the DIM. Additionally, retai_t.space and office space, in particular, im' nnot be successful without a sizable and expanding,,population.. That can only cone .from.. the.addition of new housing. The D IM. does. not calculate the amount of tax revenue from commercial establishments'that are _derived from household expenditures. Our FIA for 'Heritage Commons includes the assumptions and calculations discussed in this Appendix.. We welcome any discussion as we present our report. to County officials. 77 Table A -1. ,Detailed 'General Fund Budget for FY2015 Showing. Share of Fxpendit'ures Coming, From Local Funds' Frederick- County, Virginia (current dollars) GeneralaFund Functional.Areas FY2015 FY2015 Expenditure'Budget Adopted Local Funds GENERAL,GOV'T ADMINISTRATION Board ,of Supervisors $248;336, $248,336 County Administrator $702 53:9'' $702,539 County Attoine,y $239,668 $239,668 Human Resources $320,209 $320,209 hidependengAuditor` . X66;000 $66,000 Commissioner of Revenue $1,200;010 $1,000;106 Reassessment $'1,93;948' $193,948 Treasurer $1.,1;79,735 $655,235 Finance $763;469 $763,469 Information Technologies 11 $1, 191.,998 $1,,163,298 Management'iInformation System $523,8`1 -0 $523,810 Other $1,935,084 $1,935,084 Electoral Board; $106,413 $1.06,413 General Registrar $162,769 , 1'19 823 Subtotal $8,834;088 $8,037,438 JUDICIAL ADMINISTRATION Circuit_.Court $61,300 $61,300 General District Court $'15;.926 $15,926 Juvenile $ Ddmestic'Relations Court $19,785 $1.9:;785 -Clerk of the Circuit Court ' $741,447 $242,1'85 Law Library $J 2,0.00. $0 Commonweal ,6s Attorney $1,296,557 $833,377 Virginia, Witness Progran. 126 070 $26,070 Subtotal $2,273,085 $1,198,643 PUBLIC SAFETY Sheriff. $11,241,5'15 $8,42678'62 Volunteer Fires Departments $8421560 $642-,*W , Ambulance and'Rescue Services . $395,200 $315,200 Public Safety Contributions $5',4'67,925' $5,467;925, : JuvenileCourt;Probation' $141,780 $2:1;780 lnspectionss $1,090,017 $399;917 Fire and, $7,871,989 $7,983,58,1 Public Safety,Corriniission $1•:360,321 $1,293,321 .Su6iot4ll $28,411,307 $24,551,146 79 Table, A4. , Detailed General Fund Budget for:FY2015 Showing Share of Expenditures�Coining From Local Funds Frederick'County„ Virginia (current dollars), continued General Fund Functional Areas FY2015 FY2015. Expendifure'BUdget Adopted Local Funds PUBLIC WORKS Road Administiation $28;000 $27,000 Street Lights $43 ;000 $0 General Engineering $356,788 $219,.788 Refuse Coliection $1;232;983 $974,215 Refuse Disposal $375,000 $322,644 Litter Control $24,384 $12,207 Maintenance Administration. $576,750 $273,645 County Office Buildings $964;638 $964,638 Animal,Shelter 570`706, $518,831 Subtotal $4,172'249 $3;3'12,9.68 HEALTH AND WELFARE Local HealtbPepartnient '$30:1 „000 $301,000 Northwestern Community -Service $3`118,000 $3.18;000 Area Agency on A'gin'g 560;000 $60;000 Property Tax R'el►ef ;Elderly $520,000 $520;000 SocialaServices,Adirunistration $4,248,461 $2,1'41;614 Public Assistance, $1,463,085. $149,990 Subtotal $6,910,546 $3,490,604 COMMUNITY COLLEGE. $'56,000 $56,000 PARKS, RECREATION & CULTURE Parks &Recreation.= Administration $582,853 $582,853 Parks Maintenance, $1,798,301 $1,434,601 'Recreation.Centers $1,643.,041 $30,008 Clearbrook Parka $346;984 $,145,484 Sherando Park $359,534 $234,934 Regional Library' 80$ 0,000 800000; . Subtotal $5,530,713 $3;227,880' COMMUNITY DEVELOPMENT Planning'and Development $ l ;098,754 $688,846 Economic Development Authority $544,223 $543;973 -Zonirig'Board $6,368 $6,368 •Buildingappeals Board • $550 $550 N S.V. _R'egional Commission $40-00 $43,000 Soil. and Water Conservation $7,000 $7,000 Extension :$225;00 7. 225 007 Subtotal $1.,924;902 $1,5141744 80 Table A -1.1, Detailed General Fund Budget for FY2015 Showing;Share;of Expenditures Coming From Local Funds; Frederick. County, Virginia (cureent dollars), continded GenerahFund Funcfi'onA Areas ,FY2015 FY2015 Expenditure Budget Adopted Local Funds I COMMUNITY DEVELOPMENT Planning'andDevelopment, $1,098,754 $688;846 Economic De.velopnIent Authority $544,223 $543,973 Zoning Board " - $6,368 ' $6,368 Building.appeals:Board $55,0 '$550 N.S.V. Regional Commi'ssidn $4000 $43,000 Soil, and Water Conservation $7,060 $7,000 Extension 225 007 .$225,007- Subtotal $1,924,902 $1,514,744 NON - DEPARTMENTAL Transfer to School Operating Fund $65,347;740 $65,347,740 Transfer to School. Debt' Serv. Fund $'141626,151 $14,626,1'-51 Transfer to County Debt' Service $2,561,645 $2,561,645'. Other Non,departhiental $1,739;136 $1,739,136 Subtotal $84;274,672 $84,274;672 Total General Fund $142,387,562 $:129;664,595 So,urce:,:Adopte'd: Budget for FY2015, Frederick County, Virginia Table A -2. •'Summhfrof Annual, Tax, Revenues„'County.Costs, and Net Fiscal''B'enefit Creafed Off -s to '.by -the''Residential..Units at Heritage;Coni ions, at B6ildout.(c6nstant$2014) ;. Aiartments, Townhouses, Residential .Impacts, - Impacts, - Impacts: Real Estate Tax!* $;1,04,320 $30,650` $;134970. Business Property Tax.. ; :$86;670 ' $25,460 $112,130' 'BPOL Tax ''. $81;900 $22;800. $1.04,700 Retail Sales Tax .$73;430 $24;910` $98',340 Motel Tax $1`2,'880: $4,370 $1'7,250 Meals Tax $65,100 $22;080• $87,1,80 Motor Uehicle:rLieenses .$16;840 $41-720 $21,560 Utility Tax, $12,840 3 600 $1;6,446 Total Revenue $453,980 $138,590 ' $592,570 Less Costs = $146;59.0. _ $41,090 7$187,680 Net.Fiscal: Benefit $307;390 $97,500 ,$404;890 Number Of'Units $293 $656 -$337 83 Table A 3: Summary of Annual Tax.Revenues, County Costs; and Net Fiscal Benefit.Created Off -site by the Non = residential Components at Heritage Commons, at Buildout (constant .. Commercial Office Non= residential Impacts 'Impacts, Im_J acts Real Estate Tax $104,320 $349,240 $453,560. Business Property Tax. , $86,670 $290,:1`40 ,$376,810 BP.OL Tax $11,020 $961,280 $972,300 Retail Sales Tax` $-1..61,290 $21,040 $1821330 Motel. Tax $4,340 $71,780, .. $761,120 .Meals Tax $130,53.0 $84,600 $215,130 Motor Vehicle Licenses $4,430 $56,380 $60;810 Utility Tax 12,840 $42,990 $55.830, Total Revenue, $515,440 $1,877,450 $2;392,890 Less Costs - $146,590 - $490,730 = $637;320 Net Fiscal Benefit x$368,850 $1,386,720 $1,7755,570 Number of Sq. Feet $3.69 $3.08 $3.1'9 Net Benefit Per; S5. $104,320' $349;240 $453,560 Sources.: Bureau ofoEconomic Deuelopment.,and:;Bureau of Labor Statistics, U.S. Department ofifComrrierce, Adopted FY2014 Budget for Frederick County, Virginia, and S. Patz & Associates, Inc. 83 Table A -4. Sutnniary of Annual Tax: Revenues,`County,Costs,!and Net Fiscal Benefit Created Off -site by the, Residential and Non - �residential .Comoonents:at:.Heritage Commons, at Buildout, Fredenck County; Virginia (consfai t $2014) Residential Non= "residential. Total Impacts Impacts. fmpacts Real Estate Tax $134,970 '$453,560 $588,530 Business Propef '7 $1 12,130 $3761,810 $488,940 BPOL Tax $1104,700 $972;300 ' $1,077,000 Retail Sales Tax. $98,340 $ 1 82,330 $280,670 Motel Tax $17,250 .$76, 120 $93,,370 Meals Tax $87,180 $215',130 $302,310 Motor Vehicle Licenses $21,,560 $60;810 $82,370 Utility Tax $55,830 $72,270 Total Revenue $5:92,570 $2,392;890 $21-985,460 Less Costs - $1:87,680 - $637;320 - $825,000 Net Fiscal :Benefit 34.04,890 �� $- 1',;755,57.0 $214,60,460 Sources: Bureau of Economic Development abd'Bureau of Labor Statistics, U, -'.S, Department of Commerce, Adopted F .2014 Budget for Frederick County, Virginia, and S. Patz &.-Associates, Inc. 1 .r. l 84 Table A- 5. :Summary of All Annual On- site,and'Off=site:Impacts of Heritage Commons by Type of Use on Site, at,Bitildout, Frederick Cowi6,.Virginia "(eonstant $2014) ' Apartments Townhouses Residential Total Tax Revenue '$ I 199:1,230 $490,050 $2,48 1,280 Tax- supported�,10sts - $1.,924,590_ -,$487,860 7$2,41.2,45,0. Net - Fiscal, Benefit $66;640 $2,190 $68,830 Units 1,050 150 1,200 Net' Benefit Per Unit $63 $15' y Commercial Office, Non = residential Total Tax Revenue: $1,127,470 $3,243,460 ,, $41370,930 Tax- supported Costs -$2,20',570. - $1,045,580 „ - $1;266,150 Net Fiscal Benefit $966;900 $2,197;880 $3;104;780 Square Feet 1,00.,000 450,000 550,000 Net Benefit Per'S.F. $9.07 $4.88 Residential Non' - residential Total Total Tax Revenue, $2,481,280 $4,370,930 $6,852;2'10 Tax- supported Costs - $2,4:12,450 - $1,266,150 - $3;678;600, Net Fiscal Benefit -$68;830 $3,104,780. $3, 173,610 Sources, Bureau of Economic Development and Bureau of Labor Statistics, U.S. Department of Commerce; Adopted FY20.14 Budget for Frederick County, Virginia; and S. Patz & Asso'ciates, Inc. 85 Table A= 6._,Summa6`of On =site Net Fiscal B'enefits'for Each Development Compolient for Each Phase:0"'f4he Development Program „Heritage: Commons.at Buildout Erederick,County, Virginia (constant $2014) Phases tst 5 yrs 2nd 5 Yrs 3rd 5 Yrs Total 86 Number of Apartment Units 350 3.50.' 350 1,050 Net Benefit at =$229 /,Unit -$80,250 - $80,250 = $80,250 - $240,750 Number of Town houseUnits 1100 50 150 N'et Benefit -at - $635 /Unit =$63,540 - $31,,770 - $95,31.0 Number of Commercial Sq: Ft. 50,000 25,000 25,000 100,000 ' Net Benefit at 55,38/SF $269;030 $`134,5 -h0' $13'4,5`1`0 $538,050 Number of Office Square Feet 1'00,000 175,000 175,000, 450,000 Net.Benefit at $1.80/SF $180,260 $315;450 $3151450 $811,160 Total Net On -site Benefit 3305,500 $337.940;. $369,710 $1;013,150 Source: S. Patz &' Associates, :Inc., 86 Table A- 7.,Summary,of Off ° - site- Net,Fiscal Benefits for Each Development Component ;for Each.Phase of the ;Development Peogram, Heritage Commons-at Buildout,!Frederick County,.Virginia (constant $2014),. Phases lst,5 yrs 2nd 5 Yrs, 3rd S.Yrs. Total Number of Apartment Units 350, 350' 35,80 1,050 Net Benefit at $293 /Uriit, $1.02,460 $,102,460 $102,460 $307,390 Number of Townhouse Units 100 50 $2212.10 15.0 Net Benefit at $650/Unit $65,000 $32,500 $1,460 $97,500 Number of Commercial' Sq. Ft: 50,000 25,000 25,000 100,000 Net Benefit at $5.69/8V $184,425 $92,,213 $92,2:1,3 $368,850 Number of Office Square Feet 100;000 `175,000 175,000 450,000 Net.Benefit at $3.08/SF $308,7160 $539,280. $539,280 $1,386,720 Total Off -site Benefit; $660,050 $766,450 $733,950 $2,1.60,460 Source: S. Patz &. Ass ociates, Inc Source: +S. Patz & Associates,.Inc. Table A -8. Total On -site and Of`f -site Net Fiscal Benefits'by hase,.Heritaie Commons at Buildout {constant$2014) 1st 5 Vrs 2nd 5 Yrs 3rd 5 Yrs Total Ap farrients $2212.10 $22,2.10 $22,210 $66,640 Townhouses $1,460 $730 $2,190 Commercial '$453,455 $226,723 $226,723 $906,900 - Office $488,420 $854,730 $8541730 $2;107,880 Total'Nef`Benefit• $965,550 $1,104,390 $7,103,660 $3,173,61.0 0 Source: +S. Patz & Associates,.Inc.