011-23 - Resolution - MFPTE Agreement with Blueberry Apartments QOZB, LLCDocuSign Envelope ID: 9CAA98C6-A396-4B65-9BF8-B319D2FBD750
RESOLUTION NO. 011-23
A RESOLUTION OF THE CITY OF PORT ORCHARD, WASHINGTON, TO AUTHORIZE
THE ACCEPTANCE OF A MULTIFAMILY PROPERTY TAX EXEMPTION AGREEMENT
BETWEEN BLUEBERRY APARTMENTS QOZB, LLC AND THE CITY RELATING TO THE
TERMS AND CONDITIONS OF THE SUBJECT MULTIFAMILY HOUSING PROJECT
AND ITS ELIGIBILITY FOR THE 8-YEAR PROPERTY TAX EXEMPTION AS PROVIDED
BY CHAPTER 3.48 OF THE PORT ORCHARD MUNICIPAL CODE.
WHEREAS, the Port Orchard Municipal Code (POMC), Chapter 3.48, provides a multifamily
property tax exemption pursuant to the requirements of that chapter; and
WHEREAS, POMC 3.48.060 provides that, to be eligible for the multifamily property tax
exemption, the subject project must meet the following requirements: (1) the project must be
located within a residential targeted area as defined in POMC 3.48.040; (2) the project must not
displace existing tenants; (3) existing dwelling units proposed for rehabilitation must fail to comply
with one or more standards of the applicable state or city building codes; (4) the new, converted, or
rehabilitated multiple -unit housing must provide for a minimum of 50 percent of the space for
permanent residential occupancy and must include at least 10 units of multifamily housing; (5) new
construction of multifamily housing and rehabilitation improvements must be completed within
three years from the date of approval of the application; and (6) the project must be designed to
comply with the city's comprehensive plan, building, housing, and zoning codes, and any other
applicable regulations, standards or guidelines; and
WHEREAS, POMC 3.48.080 requires that, if the Director of the Department of Community
Development approves an application for the multifamily property tax exemption, the applicant
must enter into an agreement with the City regarding the terms and conditions of the
implementation of the project; and
WHEREAS, the multifamily property tax exemption agreement must be approved by the
Port Orchard City Council, in the form of a resolution, regarding the terms and conditions of the
project and eligibility for exemption under Chapter 3.48 POMC; and
WHEREAS, the City received an application for multifamily property tax exemption from
Blueberry Apartments QOZB, LLC, pertaining to a project titled Blueberry Apartments (the "subject
project") under the "Type 2: Redevelopment Areas" residential targeted area; and
WHEREAS, the Director of the Department of Community Development has determined
that the subject project meets the eligibility requirements set forth in POMC 3.48.060; has approved
the application for the 8-year Type 2 tax exemption; and recommends approval of the attached
Multifamily Housing Limited Property Tax Exemption Agreement as accurately setting forth the
terms and conditions of the subject project and eligibility for exemption under Chapter 3.48 POMC;
and
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Resolution No. 011-23
Page 2 of 13
WHEREAS, the Port Orchard City Council has determined to approve the attached
Multifamily Housing Limited Property Tax Exemption Agreement; now, therefore,
THE CITY COUNCIL OF THE CITY OF PORT ORCHARD, WASHINGTON, HEREBY RESOLVES AS
FOLLOWS:
THAT: Recitals. The recitals set forth above are hereby incorporated by reference as
if set forth in full herein.
THAT: Authorization for Signature. The City of Port Orchard hereby authorizes the
Mayor to accept and sign the Multifamily Housing Limited Property Tax Exemption
Agreement in substantially the form as is attached to this Resolution.
PASSED by the City Council of the City of Port Orchard, SIGNED by the Mayor and attested
by the City Clerk in authentication of such passage this 241h day of January 2023.
F}°
DocuSigned by:
N"t"'Sln,
Robert Putaansuu, Mayor
ATTEST:
DocuSigned by:
bvul'j� (Wt� f
Brandy Wallace, MMC, City Clerk
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PORT ORCHARD CITY OF 202303130129
Agreement Rec Fee: $ 213 50
03/13/2023 02:06 PM Page: 1 of 11
Pau l Andrews, Kit
sap Co Auditor
Name and Mailing Address
City of Port Orchard -Clerk's Office
216 Prospect Street
Port Orchard, WA 98366
The Recorder is required to use only the information
you provide on this cover sheet to index the document.
Type or print legibly.
Document Title(s): C018-23 Multifamily Housing Limited Property
Tax Exemption Agreement
Auditor's File Number of Document (s) Referenced:
Grantor(s) person(s) that conveys, sells or grants interest in property:
City of Port Orchard
Grantee(s) person that buys, receives or to whom conveyance of property is made:
Blueberry Apartments QOZB, LLC
Abbreviated Legal Description:
• Quarter, Quarter, Section, Township, Range (and Government lot # if applicable); OR
• Plat/Condo Name, lot or unit number, building or block number; OR
• Short Plat, Large Lot number, lot number and auditor file number
Parcel 1 Lot B, short subdivision No. 2586 AFN 8103110065
Parcel 2 Lot A, short subdivision No. 2586 AFN 8103110065
Assessor's 14 digit Tax Parcel Number- 022301-4-026-2008,
022301-4-012-2004 and 022301-4-043-2007
04/25/14
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Contract No. 018-23
CITY OF PORT ORCHARD
MULTIFAMILY HOUSING LIMITED PROPERTY TAX EXEMPTION AGREEMENT
THIS AGREEMENT is entered into this 26 day of January 2023, by and between Blueberry
Apartments QOZB, LLC, a Washington limited liability company (hereinafter referred to as the
"Owner"), and the City of Port Orchard, a municipal corporation of the State of Washington
(hereinafter referred to as the "City").
WITNESSETH:
WHEREAS, the City has an interest in stimulating new construction or rehabilitation of multi-
family housing in Residential Target Areas in order to reduce development pressure on single-family
residential neighborhoods, to increase and improve housing opportunities, and to encourage
development densities supportive of transit use; and
WHEREAS, the City has, pursuant to the authority granted to it by Chapter 84.14 RCW,
designated various Residential Target Areas for the provision of a limited property tax exemption
for new multi -family residential housing; and
WHEREAS the City has, through Chapter 3.48 Port Orchard Municipal code (POMC), enacted
a program whereby property owners may qualify for a Final Certificate of Tax Exemption which
certifies to the Kitsap County Assessor that the owner is eligible to receive a limited property tax
exemption; and
WHEREAS, the Owner is interested in receiving the multiple family property tax exemption
for new multifamily residential housing units in a residential targeted area; and
WHEREAS, the Owner has submitted to the City a complete application form for no fewer
than ten (10) units of new multifamily housing within a residential structure or as part of an urban
development; and
WHEREAS, the Owner has submitted to the City preliminary site plans and floor plans for
multi -family residential housing more particularly described in Exhibit A which is attached hereto
and incorporated by reference herein (the "Project") to be constructed on said property (the "Site")
legally described as:
PARCEL 1: LOT B, SHORT SUBDIVISION NO. 2586, RECORDED UNDER AUDITOR'S
FILE NO. 8103110065, BEING A PORTION OF THE NORTHEAST QUARTER OF THE
SOUTHEAST QUARTER, SECTION 2, TOWNSHIP 23 NORTH, RANGE 1 EAST, W.M., IN
KITSAP COUNTY, WASHINGTON; EXCEPT THAT PORTION CONVEYED TO KITSAP
COUNTY FOR BLUEBERRY ROAD SE UNDER AUDITOR'S FILE NO. 200904300075
PARCEL 2: LOT A, SHORT SUBDIVISION NO. 2586, RECORDED UNDER AUDITOR'S
FILE NO. 8103110065, BEING A PORTION OF THE NORTHEAST QUARTER OF THE
SOUTHEAST QUARTER, SECTION 2, TOWNSHIP 23 NORTH, RANGE 1 EAST, W.M., IN
KITSAP COUNTY, WASHINGTON; EXCEPT THAT PORTION CONVEYED TO KITSAP
COUNTY FOR BLUEBERRY ROAD SE UNDER AUDITOR'S FILE NO. 200904300075
Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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PARCEL 3: THAT PORTION OF THE NORTHEAST QUARTER OF THE SOUTHEAST
QUARTER, SECTION 2, TOWNSHIP 23 NORTH, RANGE 1 EAST, W.M., IN KITSAP
COUNTY, WASHINGTON, DESCRIBED AS FOLLOWS: COMMENCING AT A POINT 990
FEET SOUTH OF THE NORTHEAST CORNER OF THE SOUTHEAST QUARTER OF SAID
SECTION 2, THENCE SOUTH 330 FEET; THENCE WEST 660 FEET; THENCE NORTH
330 FEET; THENCE EAST 660 FEET TO THE POINT OF BEGINNING; EXCEPT RAMSEY
ROAD SE; AND EXCEPT THAT PORTION LYING WITHIN SHORT SUBDIVISION NO.
2586, RECORDED UNDER AUDITOR'S FILE NO. 8103110065; AND EXCEPT THAT
PORTION CONVEYED TO KITSAP COUNTY FOR BLUEBERRY ROAD SE UNDER
AUDITOR'S FILE NO. 200904300075; AND EXCEPT THE EAST 30 FEET FOR BETHEL
ROAD.
Kitsap County Tax Assessor Parcel No(s). 022301-4-026-2008,
022301-4-012-2004 and 022301-4-043-2007 located at 4336 Bethel
Road SE in the City of Port Orchard
WHEREAS, the City has determined that the improvements will, if completed as proposed,
satisfy the requirements of for a Final Certificate of Tax Exemption;
NOW, THEREFORE, the City and the Owner do mutually agree as follows:
1. The City agrees to issue the Owner a Conditional Certificate of Acceptance of Tax
Exemption.
2. The Owner agrees to construct on the Site multi -family residential housing generally
as described in the site plans, floor plans, and elevations on file (22-671, 22-672, 22-673, 22-674 and
22-675) with the City as of the date of administrative approval of this Agreement. Provided however,
that the building permits (22-671, 22-672, 22-673, 22-674 and 22-675) as approved by the City will
establish the final configuration of the development which may differ from the site plan and other
earlier submittals.
3. The Project must comply with all applicable zoning requirements, land use
requirements, design review requirements and all building, fire, and housing code requirements
contained in the Port Orchard municipal Code (herein referred to as the "POMC") at the time a fully
complete application for a building permit is submitted to the City.
4. The new multiple -unit housing must provide for a minimum of fifty (50) percent of
the space for permanent residential occupancy. The Project must include at least ten (10) units of
multifamily housing within a residential structure or as part of an urban development.
5. The Owner agrees to complete construction of the agreed upon improvements
within three years from the date the City issues the Conditional Certificate of Acceptance of Tax
Exemption, or within any extension thereof granted by the City.
6. The Owner is requesting an eight -year limited property tax exemption. The Owner
agrees, upon completion of the improvements and upon issuance by the City of a temporary or
permanent certificate of occupancy, to file with the City's Department of Community Development
the following:
a. A statement of expenditures made with respect to each multi -family housing
unit and the total expenditures made with request to the entire site;
Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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A description of the completed work and a statement of qualification for the
exemption; and
C. A statement that the work was completed within the required three (3) year
period or any authorized extension.
7. The City agrees, conditioned on the Owner's successful completion of the
improvements in accordance with the terms of this Agreement and on the Owner's filing of the
materials described in the preceding paragraph, to file an eight or twelve year (as applicable) Final
Certificate of Tax Exemption with the Kitsap County Assessor.
8. The Owner agrees, within thirty (30) days following the first anniversary of the City's
filing of the Final Certificate of Tax Exemption and each year thereafter for a period of eight years to
file a notarized and sworn declaration with the City's Department of Community Development
stating all of the following:
a. A statement of occupancy and vacancy of the multi -family units during the
previous twelve (12) months;
b. A certification that the property has not changed use and continues to be in
compliance with this Agreement and with Chapter 3.48 POMC; and
C. A description of changes or improvements constructed after issuance of the
certificate of tax exemption;
d. The total monthly rent of each multifamily housing unit rented or the
total sale amount of each unit sold during the 12 months ending with the anniversary date;
e. A breakdown of the number, type, and specific multifamily housing units
rented or sold during the 12 months ending with the anniversary date;
f. The value of the tax exemption for the project;
g. Any information needed by the City to file its annual report pursuant to Port
Orchard Municipal Code (POMC) 3.48.120 and any additional information requested by the City in
regards to the units receiving a tax exemption.; and
h. Any additional information requested by the city pursuant to meeting any
reporting requirements under Chapter 84.14 RCW.
9. The Parties acknowledge that the units are to be used an occupied for multifamily
residential use. The Parties further acknowledge that the certificate of occupancy issued by the City
is for multi -family residential units. The Owner acknowledges and agrees that the units shall be used
primarily for residential occupancy and any business activities shall only be incidental and ancillary
to the residential occupancy.
Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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10. If the Owner converts to another use any of the new multi -family residential housing
units constructed under this Agreement, the Owner shall notify the Kitsap County Assessor and the
City's Department of Community Development within sixty (60) days of such change in use.
11. The Owner agrees to notify the City promptly of any transfer of Owner's ownership
interest in the Site or in the improvements made to the Site under this Agreement.
12. For purposes of this Agreement, "Owner" shall mean the Property Owner if the
development is comprised of rental units or shall mean the Owners Association of a condominium
complex (if the development contains any ownership units) once such association is established.
The Owner shall be responsible for all reporting requirements required herein on behalf of the
owners of individual condominium units, if applicable.
13. If the Project includes any owner -occupied units, the Owner is required to form an
Owner's Association to be organized under RCW 64.34.300 for all owner -occupied units within the
development. Such organization shall remain operational and in effect until at least the length of
the exemption period has expired and the final report is filed with the City. This Owner's Association
shall assume the responsibility for collecting from all individual unit owners the information and
documents required to complete the annual reporting requirements and for filing the required
annual report with the City pursuant to Section 8 of this Agreement and Chapter 3.48 POMC.
14. The City reserves the right to cancel the Final Certificate of Tax Exemption should the
Owner, its successors and assigns, fail to comply with any of the terms and conditions of this
Agreement. If the exemption is cancelled for non-compliance, Owner acknowledges that state law
requires that an additional real property tax is imposed in the amount of (A) the difference between
the tax paid and the tax that would have been paid if it had included the value of the non -qualifying
improvements, dated back to the date that the improvements became non -qualifying; (B) a penalty
of 20% of the difference calculated under paragraph (A) of this paragraph; and (C) interest at the
statutory rate on delinquent property taxes and penalties, calculated from the date the tax would
have been due without penalty if the improvements had been assessed without regard to the
exemptions provided by Chapter 84.14 RCW and POMC Chapter 3.48 POMC. Applicant
acknowledges that, pursuant to RCW 84.14.110, any additional tax owed, together with interest and
penalty, becomes a lien on that portion of the Property on which the Project is constructed and
attaches at the time the portion of the Property is removed from multifamily use or the amenities
no longer meet applicable requirements, and that the lien has priority to and must be fully paid and
satisfied before a recognizance, mortgage, judgment, debt, obligation, or responsibility to or with
which the Property may become charged or liable. Applicant further acknowledges that RCW
84.14.110 provides that any such lien may be foreclosed in the manner provided by law for
foreclosure of liens for delinquent real property taxes.
15. Nothing in this Agreement shall permit or be interpreted to permit either Party to
violate any provision of Chapter 84.14 RCW or POMC Chapter 3.48.
16. Modification. No modifications of this Agreement shall be made unless mutually
agreed upon by the Parties in writing.
Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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17. Acknowledgement of Tax Liability. The Owner acknowledges its awareness of the
potential tax liability involved if and when the property ceases to be eligible for the incentive
provided pursuant to this Agreement. Such liability may include additional real property tax,
penalties and interest imposed pursuant to RCW 84.14.110. The Owner further acknowledges its
awareness and understanding of the process implemented by the Kitsap County Assessor's Office
for the appraisal and assessment of property taxes. The Owner agrees that the City is not
responsible for the property value assessment imposed by Kitsap County at any time during the
exemption period.
18. City's Right to Audit. The Owner acknowledges and agrees that the City has the right
to audit or review appropriate records to assure compliance with this Agreement and POMC
Chapter 3.48 and to perform evaluations of the effectiveness of the Multifamily Tax Exemption
program. The Owner agrees to make appropriate records available for review or audit upon seven
days' written notice by the City.
19. Notice. All notices to be given pursuant to this Agreement shall be in writing and shall
be deemed given when hand -delivered within normal business hours, on the day of delivery when
sent via overnight delivery with a common carrier, or two business days after having been mailed,
postage prepaid, to the Parties hereto at the addresses set forth below, or to such other place as a
Party may from time to time designate in writing.
CITY: Department of Community Development
City of Port Orchard
216 Prospect Street
Port Orchard, WA 98366
Attn: Director
OWNER: Blueberry Apartments QOZB, LLC
Attn: Steve Novotny
7809 Pacific Ave
Tacoma, WA 98408
20. Severability. In the event that any term or clause of this Agreement conflicts with
applicable law, such conflict shall not affect other terms of this Agreement which can be given effect
without the conflicting term or clause, and to this end, the terms of this Agreement are declared to
be severable.
21. Recording. This Agreement shall be recorded at the Owner's expense and shall be a
covenant running with the land and shall be binding on the assigns, heirs, and successors of the
Owner.
22. Applicable Law, Resolution of Disputes, and Attorneys' Fees. Jurisdiction of any
resulting litigation shall be filed in Kitsap County Superior Court, Kitsap County, Washington. This
Agreement shall be governed by and construed in accordance with the laws of the State of
Washington. The non -prevailing Party in any action brought to enforce this Agreement shall pay the
other Parties' expenses and reasonable attorney's fees.
Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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IN WITNESS WHEREOF the Parties hereto have executed this Agreement as of the day and
year first above written.
CITY OF PORT ORCHARD
Robert Putaansuu, Mayor
Nick Bond, Director
Dept. of Community Development
Noah Crocker
Finance Director
Attest:
: �� I � J-� / i)/ V- Ali �') z -
andy Wallace, MMC, City Clerk
Approved as to Form:
Charlotte A. Archer, City Attorney
1:2 061:2 4 :i_CYGIT'N 014 :M
By: i� .0 10 4-V-q—
Its-.Qj�,
By:
Its:
Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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DocuSign Envelope ID: 336D1D95-E6D1-44EB-A7F6-92F39DE744AA
IN WITNESS WHEREOF the Parties hereto have executed this Agreement as of the day and
year first above written.
CITY OF PORT ORCHARD
Robert Putaansuu, Mayor
isocu9lgned by:
Nick Bond, Director
Dept. of Community Development
Noah Crocker
Finance Director
Attest:
Brandy Wallace, MMC, City Clerk
Approved as to Form:
DocuSigned by:
Charlotte A. Archer, City Attorney
PROPERTY OWNERS
Its:
By:
Its:
Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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NOTARY BLOCK BLUEBERRY APARTMENTS QOZB, LLC
STATE OF WASHINGTON
} ss.
COUNTY OF
I certify that I know or have satisfactoryevidence tha91" A4#Is the person
who appeared before me, and said person acknowledged that (he/she) signed this instrument,
on oath stated that (he/she) was authorized to execute the instrument and acknowledged it as
the A Jww tlBM PEo—f Blueberry Apartments QOZB, LLC to be the free and voluntary act of
such pa4 f r t e uses and purposes mentioned in the instrument.
Dated: 30 20 2-3
LJ
(print r ype name)
NOTARY PUBLIC in and for the
State of Washington, residing at:
My Commission expires: /fir
Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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NOTARY BLOCK FOR CITY OF PORT ORCHARD
STATE OF WASHINGTON
) ss.
COUNTY OF KITSAP J
I certify that I know or have satisfactory evidence that Robert Putaansuu is the person
who appeared before me, and said person acknowledged that (she) signed this instrument,
on oath stated that he was authorized to execute the instrument and acknowledged it as the
Mayor of Part Orchard to be the free and voluntary act of such party for the uses and purposes
mentioned in the instrument.
Dated: - 202j
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Multifamily Housing Limited Property Tax Exemption Agreement
Blueberry Apartments QOZB, LLC
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(print or tyf a name)
NOTARY PUBLIC in and for the
State of Washington, residing at:
My Commission expires: 9-1 —?9019-�!�—
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Exhibit A
Plans deemed not to meet minimum recording requirements for Exhibit A. To obtain a copy of the
Exhibit A contact the City of Port Orchard Department of Community Development for file LU22-Tax
Exemption-02 - Blueberry Apartments.