HomeMy WebLinkAboutagenda.council.worksession.20150420
CITY COUNCIL WORK SESSION
April 20, 2015
5:00 PM, City Council Chambers
MEETING AGENDA
I. Council Goal Update
II. Wheeler RETT Revenue Historical Analysis
Traffic Lights
Quarter: 2nd Quarter
Date Scored: February 27, 2015
COA Leadership Team 2014-2015
TOP TEN GOALS
Goals in Good Shape
3. GOAL POSTPONED: Re-do of the Malls:
a. Design – use of the malls, how much outdoor dining, utilities, brick pavers,
drainage, features, furniture, lighting, water ditches, etc.
b. Public Outreach
c. Construction and timing
Champion: Jeff Woods
5. Propose creative additions to the economic fabric of the community by May 1st,
including (a) new or enhanced uses on the North Mill property and a redefinition of
the SCI zone; and (b) the development of a framework for an “uphill economy”.
Champion: Chris Bendon, Don Taylor, Barry Crook & Karen Harrington
6. Create a financial plan for Wheeler RETT revenues, determine the available funding
level for a Community Investment Fund, and decide on a methodology for a
community discussion and decision about re-purposing and extending the Wheeler
RETT.
Champion: Randy Ready, Steve Barwick, Jim True & Don Taylor
8. Achieve direction from city council on a solution for the loss of downtown Police and
municipal office spaces.
Champion: Scott Miller, Randy, Barry, Don, Alissa, Richard Mitzi and Ashley, Randy
Ready and Steve Barwick
9. By July 1, 2015 identify carbon reduction opportunities in transportation and lay out
a pathway that infuses appropriate and forward thinking technologies into the Aspen
community.
Champion: Ashley Perl, David Hornbacher
10. Engage the community in the creation of a resiliency plan that identifies Aspen's
climate related vulnerabilities and establishes a plan for reducing those risks and
monitoring progress. The resiliency plan will focus on energy, water, recreation,
ecosystems, health, and infrastructure.
Champion: Ashley Perl, CJ Oliver, Dave Hornbacher and Karen Harrington
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Goals Needing Attention
1. By May 1st, perform an assessment of city streets against best practices that
prioritizes pedestrian access and safety and emphasizes the overall enjoyment and
well-being for residents and guests, then create a list of tools and concepts that can
be used as “test projects” to illustrate what a “walkable city” might look like.
Champion: Scott Miller & Chris Bendon, Randy, Jeff, Mitzi, Richard Barry and Karen
2. In conjunction with Pitkin County and the APCHA Board of Directors, complete a
review of the Housing Guidelines by the end of May 2015 as they pertain to the
following areas:
a. Asset/Income Limits – what counts as income, what is discounted as “not really
disposable income”
b. Ability to qualify for more bedrooms than you can currently – so you can “grow in
place” as your family grows
c. AirBNB – short-term rentals as an option for deed-restricted owners/renters
d. Product mix – what are we building and for whom?
Champion: Barry Crook, Jim True & Don Taylor
4. Develop policies and procedures by March 1st that would reduce the duration and
intensity of construction impacts in residential areas and the downtown.
Champion: Scott Miller, Chris Bendon, C.J. Oliver
7. Complete a review of HHS funding that identifies the purpose of the city’s
involvement in funding of HHS services, how we will participate in that funding
effort, and the amount and source of the city contribution.
Champion: Steve Barwick, Don Taylor, Barry Crook & Karen Harrington
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Rethink the Street
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Perform an assessment of city streets against
best practices that prioritizes pedestrian
access and safety and emphasizes the overall
enjoyment and well-being for residents and
guests, then create a list of tools and concepts
that can be used as “test projects” to illustrate
what a “walkable city” might look like.
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A group of City staff has worked together as a
team on the this project as part of the
Innovation Academy program.
Team includes:
Austin Weiss, Travis Elliott, Lynn Rumbaugh, Steve Cronin, Ian
MacAyeal, Karen Harrington, Barry Crook, Justin Barker, Brian Stevens,
Trish Aragon, Tyler Christoff, Chris Bendon and Mitzi Rapkin
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Work to date includes:
Branding of project
Outreach on street
Webpage
Interactive map where users can locate difficult and successful areas of downtown
Identification by team of specific downtown areas for test projects
Introduction of project at ACRA breakfast
Open City Hall question
Research into design and programming solutions
Outreach on Channel 82
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Group slowed down to allow for more
experiments and public input, which means
goal extension from the original May date for
completion.
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Two blackboards were left out on the street for long weekends in late March asking folks to
comment on their thoughts about our streets and sidewalks. Among more than 250 comments
were recorded including:
more music, magicians, basketball courts, free shows, disco lights, hot tubs, better drivers, more
trees, free wi -fi, 4-way stops at all intersections, more picnic tables, more boards like this one,
more community activities, more flowers, no cars, ice cream trucks, more street performers, more
recycling bins, phone chargers, heat lamps, more maps of town, free hot cocoa, flash mobs,
outdoor work stations, free parking, more late night food, bike-only areas, bigger playgrounds,
safer for pedestrians, food trucks, chess or checker boards, free shows
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Outreach by Wagner Park
Teams went out on March 26
and April 2 with these posters
and other materials to ask
passers-by their thoughts about
Aspen’s streets.
Folks were asked to fill out a
questionnaire and offer
feedback on how to make
Aspen more walkable.P
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Questionnaire for outreach asked:
Where are your favorite street corners and outdoor hangouts in
the core and what do you like about them? How can we create
more places like that ?
•Most did not answer how to create more places like that
•Favorite hangouts include:
•Peaches corner Justice Snow’s corner
•Fountain area The mall
•Paradise corner Jimmy’s to the Brewery
•Ice rink by CP Burger Wagner Park area
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Questionnaire for outreach asked:
What are your least favorite places in the core and what's
the problem with them? What do you think should be done
to improve them?
Crosswalks (cars don’t stop)Hopkins and Mill Streets
Traffic around City Market Clark’s Market
Crossing Durant near Rubey Park Alleys
Residences to Ajax, Garfield & Hecht corner
Hopkins and Galena (SE corner)
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Questionnaire for outreach asked:
What other thoughts do you have to make Aspen streetscapes more
inviting for lingering, visiting, walking, biking ?
MORE bike lanes, lights, seating areas, fountains, public art, crossing
signs, walking areas, spunk in core, green areas with grass, valets to
park cars for tourists; better visuals to help tourists with parking, extend
pedestrian malls, heated sidewalks, amphitheater on Aspen Mountain,
close the streets more during the summer, less drivers
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Interactive Map
http://cityofaspen.maps.arcgis.com/apps/View
er/index.html?appid=a6bc580aedfa4b46b169
2f9d377f92e6
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Facebook Page
https://www.facebook.com/rethinkaspen/photo
s/a.1426112014351671.1073741827.1426110
067685199/1428240824138790/?type=1
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Next Steps:
May:
Street Corner Outreach
Invite business ideas
On-line presence
Chalkboards
June, July, August
Open House, potentially with temporary installments
Test Projects, potentially during Special Events, Farmer’s Market
Possible Micro grants to invite designers/public/businesses to implement ideas
Sept
•Recommendations to Council P
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Page 1 of 2
MEMORANDUM
TO: Mayor and City Council
FROM: Pete Strecker, Assistant Finance Director
THRU: Randy Ready, Assistant City Manager
MEETING DATE: April 20, 2015
RE: 0.5% Wheeler Real Estate Transfer Tax Discussion
REQUEST OF COUNCIL: To help guide discussions around a future ballot question to voters
on the extension and/or expanded use of the 0.5% Wheeler Real Estate Transfer Tax (WRETT),
the focus of this memo, attachments and pending discussion is to receive:
• feedback from Council on what additional information may be desired with regards to the
historical revenues and uses of the 0.5% Wheeler Real Estate Transfer Tax;
• feedback from Council on what forward-looking scenarios it may like to see, to help
guide decisions about the amount of funding that needs to be dedicated to the Wheeler
and the amount that may be available for other purposes; and
• direction on the topics and questions for community feedback related to the WRETT
renewal and possible repurposing.
BACKGROUND: The current 0.5% Wheeler Real Estate Transfer Tax is scheduled to sunset
December 31, 2019, and is approaching the end of the second of two twenty-year terms that were
adopted by Aspen voters. Given that no future real estate transfer taxes can be created in
Colorado under the Tax Payer Bill of Rights (TABOR), it will be necessary to go back to the
voters to ask whether the tax should be extended. Coupled with this WRETT extension question,
Council has recently discussed the prospect of asking voters to repurpose a portion of the tax
proceeds. The information accompanying this memo is intended to further the process of these
two efforts.
The three attachments to this cover memorandum include: (1) a historical summary of the
revenues and uses of the WRETT during the current twenty year term; (2) a one-page summary
of facts pertaining to the WRETT; and (3) two hypothetical models of future WRETT revenues
and projected Wheeler expenditures to help frame possible scenarios to consider. Future
scenarios can be generated based on Council direction; the two provided today are not intended
to be an exhaustive set.
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Page 2 of 2
CURRENT ISSUES AND NEXT STEPS: The only direction that staff is requesting from
Council at this April 20 work session is response to the three questions outlined above. Further
direction on the following issues will be requested at future work sessions leading up to WRETT
renewal and possible repurposing ballot questions:
• Determination of the portion of the WRETT proceeds to be dedicated to the Wheeler and
the portion that may be available for repurposing
• Specific use(s) to be proposed for any repurposed funds
• The term of renewal for the WRETT
• The term for any proposed repurposing
• The logistics of funding any new uses (i.e., should the amount of repurposed funds be
determined prospectively or retroactively each year once the actual amount of available
funding is known?)
• Scheduling of the ballot questions in advance of the current December 2019 WRETT
term expiration
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MEMORANDUM
TO: City Council
FROM: Pete Strecker
THRU: Randy Ready
MEETING DATE: April 20, 2015
RE: 0.5% Real Estate Transfer Tax
Background
Aspen’s 0.5% Real Estate Transfer Tax (RETT) is one of two RETTs applied on the sale of property within City limits, and
was first adopted in 1979 for the purpose of “renovation, reconstruction and maintenance of the Wheeler Opera House
… and for the purpose of supporting the visual and performing arts”. This initial voter-approved tax, scheduled to sunset
twenty years after its initial adoption date, was extended for a second twenty-year term by voters, commencing January
1, 2000 and ending December 31, 2019.
Aspen is one of twelve communities that have real estate transfer taxes applied to the sale of property. Due to the
passage of the Tax Payer Bill of Rights (TABOR) in 1992, no new real estate transfer taxes can be adopted into law in
Colorado. While no new taxes can be created, there has been some precedent for expanding purposes.
Community RETT Rate
Breckenridge 1.0%
Frisco 1.0%
Gypsum 1.0%
Minturn 1.0%
Snowmass Village 1.0%
Vail 1.0%
Winter Park 1.0%
Aspen 0.5% and 1.0%
Avon 2.0%
Crested Butte 3.0%
Telluride 3.0%
Ophir 4.0%
Volatility in Collections
Highlighted by the recent collapse of the real estate market during the Great Recession, the inherent unpredictability of
real estate transfer tax collections often results in communities applying RETT resources to non-recurring expenditures
such as land acquisitions for parks and open space, transportation fleet purchases, or other capital outlay needs. It is
less typical for this type of tax revenue to be relied upon for general operating expenses, as it has been for the Wheeler
Opera House. Looking at Aspen’s experience specifically, despite average annual increases in collections for the past
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fifteen-year period being roughly $71,000, yearly changes in Aspen’s 0.5% RETT collections are wildly sporadic – as great
as 53% increases and as low as 42% declines. Given this swing in annual variances, caution needs to be exercised when
dividing out resources, if such a decision is made.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Annual 0.5% Real Estate Transfer Tax Revenue
23%
-3% -5%
11%
43%
53%
19%
-16%
-42%
4% 5%
-16%
24%
-10%
44%
-60%
-40%
-20%
0%
20%
40%
60%
Annual Change in 0.5% RETT Revenue
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Wheeler Use of the 0.5% RETT
Excluding capital outlay, the Wheeler Opera House has required an operational subsidy of roughly two-thirds 1 its total
annual operating budget since the 0.5% RETT was extended by voters; the remaining operating need was provided for
by production revenue and leased space rental income.
During this same fifteen year period, the 0.5% RETT has generated roughly $53 million in annual income, or $28.9 million
more than annual operational needs.
1 For comparison purposes, a 2014 report by the National Center for Arts Research ( NCAR Report Volume 2 ) found that small and medium sized
performing arts centers throughout the country tend to cover an average of 41-43% of their operating expenses with earned income. The remainder of
the operating expenses and nearly all capital expenses are funded by philanthropic contributions and direct government subsidies.
61% 63% 63% 64%
67% 68% 64% 67%
71% 73% 73%
76%
69% 70%
67%
40%
45%
50%
55%
60%
65%
70%
75%
80%
Operating Subsidy Need from 0.5% RETT
Subsidy Needed from RETT Annual Average
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
0.5% RETT Revenue (Line) and Operational Subsidy Provided by RETT (Bars)
($1,000's)
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In addition to the operating subsidy, RETT r
building and other equipment needs. Beyond
improvement expenses, there have been (or are immin
were/are supported by RETT funding, including: the basement remodel (2011), the balcony and A/V booth remodel
(2013) and box office, lobby, back of house and roof
Finally, an additional $1.5 million in grants to loc
as well as $17.2 million deposited into the Wheeler Opera House Fund
RETT r esources have provided for $10.2 million in capital improvements for the
Beyond scheduled replacement of equipment and other more “routine” building
improvement expenses, there have been (or are imminently scheduled to occur) three significant remodel efforts
including: the basement remodel (2011), the balcony and A/V booth remodel
(2013) and box office, lobby, back of house and roof renovations (2015).
to loc al non-profit art organizations has occurred during the last fifteen years
million deposited into the Wheeler Opera House Fund balance.
capital improvements for the
scheduled replacement of equipment and other more “routine” building
ently scheduled to occur) three significant remodel efforts that
including: the basement remodel (2011), the balcony and A/V booth remodel
has occurred during the last fifteen years ,
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FIVE THINGS TO KNOW ABOUT THE 0.5% WHEELER
OPERA HOUSE REAL ESTATE TRANSFER TAX (RETT):
1. A RETT IS NOT AN ANNUAL TAX. A real estate transfer tax is not a
recurring tax that is payable by Aspen residents or visitors. Rather, it is an
amount paid to the City, only if an individual or entity purchases property
within the Aspen city limits. The tax is paid at the time of purchase.
2. THE 0.5% WHEELER RETT IS APPROVED THROUGH 2019.
Aspen City Council first adopted the 0.5% RETT dedicated to the Wheeler
(Ordinance 20 - Series 1979) for a twenty-year term. Voters approved an
extension in May 1997, and adopted a second twenty-year term,
commencing January 1, 2000 and ending December 31, 2019. (The City
does have an affordable housing RETT but that was approved separately.)
3. NO NEW RETTS CAN BE ADOPTED IN COLORADO. There are
eleven other communities in Colorado that impose a real estate transfer tax,
most are resort communities. Given voter adoption of the Taxpayers Bill of
Rights (TABOR) in 1992, it is unlawful to create or pass any new real
estate transfer taxes. It is possible for a RETT to expire, extend and/or
expand. If an existing RETT expires, a community cannot bring it back at a
later date.
4. WHEELER OPERATIONS CURRENTLY DEPEND ON THE RETT.
The purpose of the 0.5% Wheeler RETT has been, and continues to be, “to
provide for the maintenance of the Wheeler Opera House; and, subordinate
thereto, to provide for the support of the visual and performing arts…”
Over the first fifteen years of the current twenty-year term (1999-present),
all capital improvements to the building, equipment purchases and nearly
two-thirds of operational funding for the Wheeler Opera House has been
funded from RETT resources.
5. THE WHEELER WOULD NEED TO MAKE CHANGES ABSENT
THE RETT . In 2014, the 0.5% RETT provided for roughly $2.25 million
in subsidized productions, capital improvement and operational costs, and
community arts grants. Because of this subsidy, ticket prices have
remained relatively inexpensive for the Wheeler’s diverse programming
which caters to a wide variety of ages and income levels. Assuming no
renewal of the 0.5% RETT for Wheeler purposes, without changes to
current operations, the existing balance in the Wheeler Opera House Fund
would be exhausted roughly twelve years.
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1
The following scenarios are intended to generate discussion around the 0.5% WRETT revenue that voters may
potentially want to consider for expanded purposes beyond the Wheeler Opera House. The initial scenarios shown are
not intended to be an exhaustive list of options, but rather a starting point, and are in no way reflective of staff’s
recommendation.
Hypothetical Models
Currently, the an annual operational subsidy need for the Wheeler Opera House from the 0.5% RETT is roughly two-
thirds of total operational cost; any excess revenue above and beyond the operational subsidy has either provided for
capital outlay and improvement projects, or has accumulated in fund balance. The current balance in the Wheeler
Opera House Fund as of the end of 2014 is $29.4 million.
There will ultimately be a number of options to consider when looking forward to the level of RETT resources needed for
the Wheeler Opera House. How those options look will be determined in the coming months, and will require input
from multiple parties with various perspectives. But to provide some context for future discussions, the following
graphical information outlines a hypothetical view to the current two-thirds subsidy level into the future, and how that
may relate to 0.5% RETT revenue.
Scenario 1 : Under this hypothetical scenario – assuming continuation of the two-thirds operating subsidy need,
continuation of the $100,000 in arts grants, and a linear annual increase in RETT revenue of $71,000, the amount of
additional RETT revenue for re-purposing would be roughly $2.0 million in 2017, increasing to $2.5M by 2039.
Given that capital outlay is excluded in the previous chart, adding a perspective on the Wheeler Opera House fund
balance into the future seemed necessary. Assuming regular annual capital expenditures of $150,000 (inflated at 3%
annually) and interest earnings (1.5% return beginning 2017), plus one large future remodel of $10,000,000 in 2031, it
appears that the fund balance would remain positive during the next twenty years.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Straightline Average Revenue Growth ($71K/Yr)
$2M Operating Subsidy in 2015 + 2% Escalator
$100K RETT Grants
Current Operations Grants Excess / Capital RETT Revenue
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Scenario 2 : Under this hypothetical scenario – assuming continuation of the two-thirds operating subsidy need,
continuation of the $100,000 in arts grants, and a linear annual increase in RETT revenue of $71,000, plus expanded
programming subsidy needs by 10% beginning in 2020 (in conjunction with construction of a new venue), the amount of
additional RETT revenue for re-purposing would be roughly $2.1 million, fluctuating slightly over the forecast period.
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
Capital Expenditures $150,000/yr + 2% Escalator
Interest Earnings of 0.5% in 2015, 1% in 2016, 1.5% Thereafter
$10M Remodel In 2031 (20 years)
fund balance
$0.00
$1,000,000.00
$2,000,000.00
$3,000,000.00
$4,000,000.00
$5,000,000.00
$6,000,000.00
$7,000,000.00
Straightline Average Revenue Growth ($71K/Yr)
$2M Operating Subsidy in 2015 + 2% Escalator
10% Operating Increase in 2020 (New Facility)+ 2% Escalator
$100K RETT Grants
Current Operations Grants Excess / Capital Future Operations RETT Revenue
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3
In tandem with the additional subsidy need and expanded programming starting in 2020, consideration for constructing
a new space has been considered for the balance in the Wheeler Opera House Fund in the following table. An additional
10% load on the $150,000 annual maintenance need was incorporated starting in 2020, to address the additional space.
Under this hypothetical scenario, the solvency of the Fund does not appear valid unless a greater return on investment
is achieved (closer to 2.5% beginning in 2017).
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
Capital Expenditures $150,000/yr + 2% Escalator (10% Incr. in 2020)
Interest Earnings of 0.5% in 2015, 1% in 2016, 1.5% Thereafter
$15M Construction in 2020; $10M Remodel In 2031 (20 years)
fund balance
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