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HomeMy WebLinkAbout19-CON~1Agenda Item # 19 ACTION To: Board of Directors From: Robert Mescher Date: June 05, 2013 Subject: Consideration of Documents Associated with the Refinancing of the Special Tax Bonds for Community Facilities District No. 03-1 (Old Greenwood CFD) 1. WHY THIS MATTER IS BEFORE THE BOARD This item involves discussion of a proposed refinancing of the Special Tax Bonds ("2003 Bonds") for the Community Facilities District No. 03-1 (Old Greenwood) ("CFD"). 2. HISTORY In 2003, the District issued $12,445,000 of Special Tax Bonds, the proceeds of which were used to construct and acquire various public improvements related to the proposed development within the CFD. The 2003 Bonds are paid by property owners in the CFD via a special tax levied on the property tax roll. The 2003 Bonds have interest rates that range from 4.80% in 2013 to 6.10% in their final maturity of 2033. The 2003 Bonds are callable on September 1, 2013 at par (no premium). There is approximately $11,765,000 outstanding on the issue. At the April 3, 2013 Board Meeting, the District staff proposed refinancing the bonds to reduce the overall assessments in Old Greenwood at no cost to the Truckee Donner PUD. The Board directed staff to pursue the refinancing and present documents to the Board for consideration at the June 5, 2013 meeting. 3. NEW INFORMATION The financing team has drafted the resolution (Attachment 1), the trust indenture (Attachment 2), the bond purchase agreement (Attachment 3) and the preliminary official statement (Attachment 4). The resolution authorizes the sale and issuance of the 2013 Special Tax Refunding Bonds in the par amount of not to exceed $12,000,000 on or about June 26th. It provides for an authorized officer of the District to provide for all services necessary to effect the issuance of the 2013 Bonds. If the resolution is approved, the financing team will work to complete and publish the official statement and sell the 2013 Bonds in late June, market conditions permitting. If the transaction closes in early July, as anticipated, Old Greenwood property will realize the benefit beginning with the December 2013 tax bill. 4. FISCAL IMPACT Current market interest rates are estimated to range from 1.60% in 2013 to 4.75% in the final maturity of 2033, with the average interest rate being about 4.33%. This is over 100 basis points of savings in interest rate when compared to the 2003 Bonds. The summary of the refunding (Attachment 5) illustrates that property owners in the CFD will save over $200,000 per year for the first three years, and about $100,000 per year thereafter. Total savings will be approximately $2.2 million over the life of the issue, and net present value savings are estimated to be $1.6 million or 14%. These savings of the Old Greenwood CFD will be at no cost to the Truckee Donner PUD. 5. RECOMMENDATION Adopt the resolution authorizing the sale and issuance of its 2013 Special Tax Refunding Bonds, approving documents relating thereto, and authorizing and directing certain related actions. Robert Mescher Administrative Services Manager Michael D. Holley General Manager