HomeMy WebLinkAboutStaff Report 7801
City of Palo Alto (ID # 7801)
City Council Staff Report
Report Type: Action Items Meeting Date: 3/20/2017
City of Palo Alto Page 1
Summary Title: TEFRA Hearing for the Channing House to Issue Bonds
Title: TEFRA HEARING: Regarding Conduit Financing for the Channing House
Project Located at 850 Webster Street, Palo Alto, and Approving the Issuance
of Revenue Bonds by the California Municipal Finance Authority for the
Purpose of Financing and Refinancing the Acquisition, Construction,
Equipping and Furnishing of Improvements to Channing House
From: City Manager
Lead Department: Administrative Services
RECOMMENDATION
1) Conduct a public hearing under the requirements of the Tax Equity and Fiscal
Responsibility Act of 1983 (TEFRA) and the Internal Revenue Code of 1986, as amended
(Code); and
2) Adopt a resolution (Attachment A) approving the issuance of the bonds by the
California Municipal Finance Authority (CMFA) for the benefit of Channing House
(Borrower).
BACKGROUND
Channing House (the “Borrower”), a California nonprofit public benefit corporation and an
organization described in Section 501(c)(3) of the Internal Revenue Code of 1986 (the “Code”),
has requested that the CMFA participate in the issuance of one or more series of revenue
bonds in an aggregate principal amount not to exceed $110,000,000 (the “Bonds”) for the
purpose of (i) refunding all or a portion of the outstanding ABAG Finance Authority for
Nonprofit Corporations Insured Revenue Bonds (Channing House), Series 2010 (the “Prior
Bonds”), the proceeds of which were used to finance and refinance certain costs related to the
acquisition, construction, equipping and furnishing of improvements to the Borrower’s
continuing care retirement community located generally at and in the vicinity of 850 Webster
Street, Palo Alto, California 94301; and (ii) financing the acquisition, construction, equipping
and furnishing of improvements at the Borrower’s continuing care retirement community
located generally at and in the vicinity of 850 Webster Street, Palo Alto, California 94301
(collectively, the “Project”).
City of Palo Alto Page 2
In order for all or a portion of the bonds to qualify as tax-exempt bonds, the City of Palo Alto
must conduct a public hearing (TEFRA Hearing), providing the members of the community an
opportunity to speak in favor of or against the use of tax-exempt bonds for the financing of the
project. Prior to the hearing, reasonable notice must be provided to the members of the
community. Following the close of the TEFRA hearing, an “applicable elected representative” of
the governmental unit hosting the proposed project must provide its approval of the issuance
of the bonds for the financing of the project.
DISCUSSION
Since the facilities to be financed with the proceeds of the CMFA’s debt are located within the
jurisdiction of the City of Palo Alto, the City has been asked to conduct a TEFRA hearing and
adopt a resolution (Attachment A) that approves both the issuance of bonds by the CMFA for
the benefit of Channing House.
As cited in the published notice of February XX, 2017, the public hearing is simply an
opportunity for all interested persons to speak or to submit written comments concerning the
proposal to issue the debt and the nature or location of the facility to be financed; however,
there is no formal obligation on the part of the borrower or the Council to respond to any
specific comments made during the hearing or submitted in writing.
The bonds are intended to (i) refund all or a portion of the outstanding Prior Bonds in an
amount not to exceed $65,0000,000, the proceeds of which were used to finance and refinance
certain costs related to the acquisition, construction, equipping and furnishing of improvements
to the Borrower’s continuing care retirement community located generally at and in the vicinity
of 850 Webster Street, Palo Alto, California 94301; and (ii) finance the acquisition,
construction, equipping and furnishing of improvements The Project located generally at and in
the vicinity of 850 Webster Street, Palo Alto, California 94301 in an amount not to exceed
$45,000,000. The Project is or will be owned and operated by the Borrower.
The CMFA is a joint exercise of powers authority that the City became a member of on April 14,
2008. The Joint Exercise of Powers Agreement provides that the CMFA is a public entity,
separate and apart from each member executing such agreement. The debts, liabilities and
obligations of the CMFA do not constitute debts, liabilities or obligations of the members
executing such agreement. The bonds to be issued by the CMFA for the project will be the sole
responsibility of the borrower, and the City of Palo Alto will have no financial, legal, moral
obligation, liability or responsibility for the project or the repayment of the bonds for the
financing of the project. All financing documents with respect to the issuance of the bonds will
contain clear disclaimers that the bonds are not obligations of the City of Palo Alto or the State
of California but are to be paid for solely from funds provided by the borrower.
The City is in no way exposed to any financial liability by reason of its membership in the CMFA.
In addition, participation by the City in the CMFA does not impact the City’s appropriations
limits and will not constitute any type of indebtedness by the City. Outside of holding the TEFRA
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hearing, adopting the required resolution, no other participation or activity of the City or the
City Council with respect to the issuance of the bonds will be required. Based on the benefits of
the project to the Palo Alto community and the lack of any financial obligations on the part of
the City, staff recommends that Council approve the attached resolution.
RESOURCE IMPACT
As stated, the City will incur no financial obligation from approval of the recommendations.
Channing House is requesting authority to issue up to $110 million in bonds through the CMFA.
The City will receive a fee for its services when the bonds are issued.
POLICY IMPLICATIONS
Actions recommended in this report are consistent with Council’s prior actions in supporting
non-profit financings under the TEFRA (e.g., recently approving tax-exempt financing through
the California Municipal Finance Authority for the Stevenson House project, Report ID # 5655).
ENVIRONMENTAL REVIEW
Action on this item does not constitute a project under Section 21065 of the Public Resources
Code.
Attachments:
Attachment A: TEFRA Resolution for Channing House
Attachment A
170209 ms 0140176
Resolution No. _______
Resolution of the City Council of the City of Palo Alto Approving the Issuance of
California Municipal Finance Authority Insured Revenue Bonds in an Aggregate
Principal Amount Not To Exceed $110,000,000 for the Purpose of Financing and
Refinancing the Acquisition, Construction, Equipping and Furnishing of
Improvements to Channing House and Certain Other Matters Relating Thereto
R E C I T A L S
A. Channing House (the “Borrower”), a California nonprofit public benefit corporation
and an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986 (the
“Code”), has requested that the California Municipal Finance Authority (the “Authority”)
participate in the issuance of one or more series of revenue bonds in an aggregate principal
amount not to exceed $110,000,000 (the “Bonds”) for the purpose of (i) refunding all or a
portion of the outstanding ABAG Finance Authority for Nonprofit Corporations Insured Revenue
Bonds (Channing House), Series 2010 (the “Prior Bonds”), the proceeds of which were used to
finance and refinance certain costs related to the acquisition, construction, equipping and
furnishing of improvements to the Borrower’s continuing care retirement community located
generally at and in the vicinity of 850 Webster Street, Palo Alto, California 94301; and (ii)
financing the acquisition, construction, equipping and furnishing of improvements at the
Borrower’s continuing care retirement community located generally at and in the vicinity of 850
Webster Street, Palo Alto, California 94301 (collectively, the “Project”).
B. Pursuant to Section 147(f) of the Code, the issuance of the Bonds by the Authority
must be approved by the City of Palo Alto (the “City”) because the Project is located within the
territorial limits of the City.
C. The City Council of the City (the “City Council”) is the elected legislative body of the
City and is one of the “applicable elected representatives” required to approve the issuance of
the Bonds under Section 147(f) of the Code.
D. The Authority has requested that the City Council approve the issuance of the Bonds
by the Authority in order to satisfy the public approval requirement of Section 147(f) of the
Code and the requirements of Section 4 of the Joint Exercise of Powers Agreement Relating to
the California Municipal Finance Authority, dated as of January 1, 2004 (the “Agreement”),
among certain local agencies, including the City.
E. Pursuant to Section 147(f) of the Code, the City Council has, following notice duly
given, held a public hearing regarding the issuance of the Bonds, and now desires to approve
the issuance of the Bonds by the Authority.
NOW, THEREFORE, the City Council of the City of Palo Alto RESOLVES as follows:
SECTION 1. The foregoing resolutions are true and correct.
Attachment A
170209 ms 0140176
SECTION 2. The City Council hereby approves the issuance of the Bonds by the
Authority. It is the purpose and intent of the City Council that this resolution constitute
approval of the issuance of the Bonds by the Authority, for the purposes of (a) Section 147(f) of
the Code by the applicable elected representative of the governmental unit having jurisdiction
over the area in which the Project is to be located, in accordance with said Section 147(f) and
(b) Section 4 of the Agreement.
SECTION 3. The officers of the City are hereby authorized and directed, jointly and
severally, to do any and all things and to execute and deliver any and all documents which they
deem necessary or advisable in order to carry out, give effect to and comply with the terms and
intent of this resolution and the financing transaction approved hereby.
SECTION 4. This resolution shall take effect immediately upon its adoption.
INTRODUCED AND PASSED:
AYES:
NOES:
ABSENT:
ABSTENTIONS:
ATTEST:
City Clerk Mayor
APPROVED AS TO FORM: APPROVED:
City Attorney City Manager or Designee
Director of Administrative Services
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OHSUSA:766422019