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HomeMy WebLinkAbout(P3 d) Patel mixed-use project economic impact report, twenty years, full repor...A Report of the Economic Impact of Patel Mixed-Use Project in Port Arthur, Texas Prepared by: Impact DataSource, LLC 4709 Cap Rock Drive Austin, Texas 78735 (512) 892-0205 Fax (512) 892-2569 www.impactdatasource.com October 2, 2021 Table of Contents The Report: Introduction ................................................................................................................. 3 Description of the Facility .....................................................................……………………. 3 City Incentives/Assistance Requested for the Development .......................................3 Economic Impact during the Facility's Construction ....................................................4 Economic Impact of the Facility's Operations Over the First Twenty Years .................7 Costs and Benefits for Local Taxing Districts During the First Twenty Years ............... 8 of the Facility's Operation Discussion of State Aid for the School District .............................................................10 Conduct of the Analysis ..................................……………………….....................................10 About Impact DataSource ...………………………................................................................ 11 Appendices: A - Community Tax Rates and Information Used in this Analysis ................................... 13 B - Project Assumptions ..................................................................................................17 C - Project Construction Costs and FF&E to be Purchased by Businesses in the ........... 23 the Project During Construction D - Estimated Value of Property in the Development to be Added to Local Tax Rolls .. 25 E - Summary of Economic Impacts .................................................................................27 F - Schedules Showing the Results of Economic Impact Calculations .............................33 G -- Schedules Showing the Results of Costs and Benefits Calculations: City of Port Arthur .....................................................................................................40 Jefferson County ........................................................................................................46 Port Arthur Independent School District ...................................................................51 Port of Port Arthur .................................................................................................... 55 Sabine-Neches Navigation District ............................................................................ 56 Drainage District # 7 ..................................................................................................57 Impact DataSource Page 2 Introduction This report presents the results of an economic impact analysis performed by Impact DataSource, Austin, Texas. The analysis was to determine the impact that Patel Mixed-Use Project in Port Arthur, Texas, will have on the economy of the Port Arthur area and the costs and benefits for local taxing districts over the first twenty, during construction and operations at the facility Description of the Facility Patel Mixed-Use Development is planned 275 acre project in Port Arthur, Texas with the following components which will be built out over ten years: Hotels 2 100 rooms total Offices 150,000 square feet of floor space Single family homes 200 homes Apartments 1200 units Storage center 100,000 square feet of building space Retail shopping center 125,000 square feet of building space Fast food or restaurant 6 20,000 square feet of building space pad sites 15 acre resort RV park 200 spaces In addition to land, an estimated $354 million will be invested in the project: $340 million to construct buildings and other real property improvements and $14 million for tenants' furniture, fixtures and equipment. Plus, tenants in the project will create an estimated 717 direct jobs with market salary rates. City Incentives/Assistance Requested for the Development As an incentive for this development, the developer requests the City of Port Arthur extend Jimmy Johnson Blvd to Hwy 365 as soon as possible and increase the capacity of all utilities to support this development. The developer will be donating approximately 7 acres of land with an estimated value of $300,000 to the City of Port Arthur for the road extension. How the economy of the area will be impacted during construction is discussed next. Possible Components of the Project A Report of the Projected Economic Impact from Patel Mixed-Use Project Impact DataSource Page 3 The Estimated Economic Impact during the Facility's Construction Economic Impact During Construction Direct Impact The project's infrastructure, building construction and tenant improvements costs are expected to be $340 million of which an estimated 75% or $255 million may be on-site or local costs. Therefore, the project will generate $255 million in direct revenues for area construction companies, architects, engineers, and others in the construction industry. In addition, an estimated 232 direct construction and related workers will work on the project each year during construction. The estimated direct construction payroll will be $102 million. Direct and Indirect Impact This construction activity and direct construction jobs and salaries will, in turn, create and support revenues in other businesses in the area and indirect jobs and salaries during the time that the project is being constructed. In total, the project may support an estimated $448 million in gross area product or economic activity in area during its construction, an estimated 410 total jobs each year during construction of the project, and total salaries estimated to be $154 million, as shown below. Revenues for area businesses: Direct $255,093,750 Indirect Total revenues $448,327,266 Jobs: Direct 232 Indirect 179 Total jobs 410 Salaries: Direct $102,037,500 Indirect $52,039,125 Total salaries $154,076,625 Multipliers used in the above calculations of indirect economic outputs, jobs and salaries are discussed later in this report. Economic Impact During Construction of the Project $193,233,516 Impact DataSource Page 4 Sales Taxes to be Collected by the City During Construction of the Project Taxable Sales The following estimated taxable sales will be generated during construction of the project: Local cost of constructing the project $255,093,750 Percent of costs for materials 60% Percent of costs for labor 40% Total cost of materials $153,056,250 Estimated percent of construction materials that 25% will be taxable in Port Arthur Total taxable construction materials $38,264,063 Total direct construction labor $102,037,500 Percent of construction salaries to be spent on 26% taxable goods and services Percent of construction salaries to be spent in Port Arthur 25% Total taxable spending by construction workers in Port Arthur $6,632,438 Indirect salaries (salaries to be paid to workers $52,039,125 supported in indirect jobs in the community) Percent of construction salaries to be spent on 26% taxable goods and services Percent of construction salaries to be spent in Port Arthur 25% Total taxable spending by construction workers in Port Arthur $3,382,543 Estimated taxable spending in Port Arthur by $19,323,352 by indirect businesses (spending excluding payments for salaries) Estimated FF&E to be purchased for the facility $14,185,000 Percent to be purchased in Port Arthur 15% Total FF&E to be taxable in Port Arthur $2,127,750 Summary of taxable spending in Port Arthur: Purchases of construction materials for the project $38,264,063 Taxable spending by direct and indirect workers $10,014,981 Taxable spending by indirect businesses $19,323,352 Taxable FF&E $2,127,750 Total taxable spending during construction $69,730,145 Taxable Sales During Construction of the Project Impact DataSource Page 5 Sales Tax Collections The following sales taxes will be collected by local taxing districts during construction of the project: Taxable Sales: Purchases of construction materials $38,264,063 Taxable spending by workers: Construction workers $6,632,438 Indirect workers $3,382,543 Subtotal spending by workers $10,014,981 Taxable spending by indirect $19,323,352 businesses Taxable purchases of FF&E $2,127,750 Total taxable sales $69,730,145 Sales tax collections: Sales tax rate: City of Port Arthur 1.5% Jefferson County 0.5% Sales tax collections during construction: City of Port Arthur $1,045,952 Jefferson County $348,651 Total $1,394,603 Building Permits and Fees to be Collected by the City During Construction of the Project The City will collect the following estimated building permits and fees during development and construction: Building permits and fees $2,040,750 During Construction City Building Permits and Fees During Construction of the Project Estimated Taxable Sales and Sales Tax Collections Impact DataSource Page 6 Total City and County Revenues During Construction of the Project During construction, the project will generate the following revenues for the City and County: City County Total Sales taxes $1,394,603 $348,651 $1,743,254 Building permits and fees $2,040,750 $2,040,750 Total $3,435,353 $348,651 $3,784,004 How the facility will impact the economy of the area during its first twenty years of operations is discussed next. The Estimated Economic Impact of the Facility's Operations over the First Twenty Years The facility will have the following economic impact on the Port Arthur area over the first twenty years of operations: Total number of permanent direct and indirect jobs to be created 939 Number of residents in development 4,200 Number of students in the development expected in Port Arthur ISD 1,050 Salaries to be paid to direct and indirect workers Taxable sales and purchases expected in the City Lodging sales at hotels in the development $160,836,768 The facility's assets added to local tax rolls at build out including $396,207,500 business taxable inventories How this economic activity translates into additional costs and benefits for local taxing districts is discussed next. City and County Revenues During Construction of the Project $839,190,301 $1,027,424,623 Economic Impact over the First Twenty Years of Operations of the Facility Impact DataSource Page 7 Costs and Benefits for Local Taxing Districts over the First Twenty Years of the Operations of the Facility Local taxing districts can expect costs and benefits over the first twenty years of the operations of the facility, as scheduled below, beginning with the additional revenues to be received. Additional Revenues During the First Twenty Years of Operations for Local Taxing Districts Local taxing districts can expect to receive the following revenues over the first twenty years from the facility, its residents, employees and workers in indirect jobs created in the community: Utility Sales Property Franchise Taxes Taxes Utilities Fees City of Port Arthur $16,826,713 $57,028,570 $46,815,556 $11,444,803 Jefferson County $5,608,904 $26,280,450 Port Arthur ISD $114,229,954 Port of Port Arthur $13,354,478 Sabine-Neches Navigation District $6,043,684 Drainage District # 7 $21,240,982 Total $22,435,617 $238,178,119 $46,815,556 $11,444,803 Additional State and Hotel Other Taxes Federal Total Occupancy and User School Additional Taxes Fees Funding Revenues City of Port Arthur $11,258,574 $10,464,543 $153,838,758 Jefferson County $2,832,107 $34,721,461 Port Arthur ISD $106,876,569 $221,106,523 Port of Port Arthur $13,354,478 Sabine-Neches Navigation District $6,043,684 Drainage District # 7 $21,240,982 Total $11,258,574 $13,296,649 $106,876,569 $450,305,886 Twenty Years of the Facility's Operation Additional Revenues For Local Taxing Districts Over the First Impact DataSource Page 8 Additional Costs During the First Twenty Years of Operations for Local Taxing Districts Local taxing districts will incur the following costs over the first twenty years of the operations of the facility -- to provide services to the facility: Reduction in State School Funding as a Costs of Result of Costs of Providing Costs of Property Services to Monthly Educating being Added the Utility New to Local Development Services Students Tax Rolls Total City of Port Arthur $19,413,572 $46,815,556 $66,229,127 Jefferson County $4,318,262 $4,318,262 Port Arthur ISD $100,403,496 $78,227,069 $178,630,565 Port of Port Arthur $0 Sabine-Neches Navigation District $0 Drainage District # 7 $0 Total $23,731,833 $46,815,556 $100,403,496 $78,227,069 $249,177,954 Additional Net Benefits During the First Twenty Years of Operations for Local Taxing Districts The additional public benefits less additional public costs will result in the following net benefits for the City, County and other local taxing districts over the first twenty years of the facility's operation: Benefits Costs Net Benefits City of Port Arthur $153,838,758 $66,229,127 $87,609,631 Jefferson County $34,721,461 $4,318,262 $30,403,199 Port Arthur ISD $221,106,523 $178,630,565 $42,475,958 Port of Port Arthur $13,354,478 $0 $13,354,478 Sabine-Neches Navigation District $6,043,684 $0 $6,043,684 Drainage District # 7 $21,240,982 $0 $21,240,982 Total $450,305,886 $249,177,954 $201,127,932 First Twenty Years of the Facility's Operation Costs for Local Taxing Districts Over the First Twenty Years of the Facility's Operation Net Benefits for Local Taxing Districts Over the Impact DataSource Page 9 Discounted Cash Flow for Local Taxing Districts During the First Twenty Years of the Facility's Operations The discounted cash flow over the first twenty years for each local taxing district from the operations of the facility is shown below. City of Port Arthur $46,016,959 Jefferson County $15,892,831 Port Arthur ISD $22,183,157 Port of Port Arthur $6,991,671 Sabine-Neches Navigation District $3,248,674 Drainage District # 7 $11,120,610 Total $105,453,902 The above discounted cash flow or present value of net benefits is a way of expressing in today's dollars, dollars to be paid or received in the future. Today's dollar and a dollar to be received or paid at differing times in the future are not comparable because of the time value of money. The time value of money is the interest rate or each taxing entity's discount rate. This analysis uses a discount rate of 6% to make the dollars comparable -- by expressing them in today's dollars or in present value. Discussion of State Aid for the School District This analysis seeks to calculate the impact on the school district's finances from the facility by generally, and at a summary level, mimicking the district's state school funding formula. According to the Texas Education Agency, any property added to local tax rolls and local taxes that this generates reduces state funding equivalent to local taxes collected for maintenance and operations. The school district retains local taxes received for debt services and corresponding state funding is not reduced. However, according to the Texas Education Agency, the school district will receive state aid for each new child that moves to the District. The additional net revenues for the school district are calculated in this analysis. Conduct of the Analysis This analysis was conducted by Impact DataSource using information supplied by the firm along with local tax rates and some Impact DataSource estimates and assumptions. Discounted Cash Flow Over the First Twenty Years from the Operations of the Facility Impact DataSource Page 10 Using this data, the economic impact from the facility and the costs and benefits for the City of Port Arthur, Jefferson County, Port Arthur ISD, Port of Port Arthur, Sabine-Neches Navigation District, and Drainage District # 7 were calculated during the first twenty years during construction and operations. In addition to the direct economic impact of the facility and its employees, spin-off or indirect and induced benefits were also calculated. Indirect revenues, jobs and salaries are created in new or existing area firms, such as maintenance companies, supply and service firms, that may supply goods and services to the facility. In addition, induced revenues, jobs and salaries are created in new or existing local businesses, such as retail stores, gas stations, banks, restaurants, and service companies that may supply goods and services to new workers and their families. To estimate the indirect and induced economic impact of the facility and its employees on the Port Arthur area, regional economic multipliers were used. Regional economic multipliers for Texas and areas of the state are included in the US Department of Commerce’s Regional Input-Output Modeling System (RIMS II). Three types of regional economic multipliers were used in this analysis: economic output, employment and workers' earnings. An output multiplier was used to estimate the indirect and induced output generated in the area for each dollar of construction costs. An employment multiplier was used to estimate the number of indirect and induced jobs created and supported in the Port Arthur area. An earnings multiplier was used to estimate the amount of salaries to be paid to workers in these new indirect and induced jobs. These multipliers show the estimated number of indirect and induced jobs created for every one direct job at the facility and the amount of salaries paid to these workers for every dollar paid to a direct worker at the facility. The multipliers used in this analysis are below: Construction Operations Output 0.7575 0.4725 Employment 0.7699 0.2183 Earnings 0.5100 0.3107 About Impact DataSource Impact DataSource is a 27-year-old Austin economic consulting, research and analysis firm. The firm has conducted economic impact analyses of numerous projects in Texas and 39 other states. In addition, the firm has developed economic impact analysis computer programs for several clients, Construction and Operations Indirect Multipliers Used in the Analysis During the Development's Impact DataSource Page 11 including the New Mexico Economic Development Department. The firm’s principal, Jerry Walker, performed this economic impact analysis. He is an economist and has Bachelor of Science and Master of Business Administration degrees in accounting and economics from Nicholls State University, Thibodaux, Louisiana. Data used in the analysis, along with schedules of the results of calculations, are on the following pages. Impact DataSource Page 12 Appendix A Community Tax Rates and Information Used in this Analysis Impact DataSource Page 13 Local Tax Rates: City of Port Arthur sales tax rate 1.5% Jefferson County sales tax rate 0.5% Property tax rates, per $100 of valuation: City of Port Arthur $0.792000 Jefferson County $0.364977 Port Arthur ISD: M&O $1.086400 I&S $0.500000 Total $1.586400 Port of Port Arthur $0.185464 Sabine-Neches Navigation District $0.090426 Drainage District # 7 $0.294990 Some Estimated City Rates: Estimated annual marginal cost of providing municipal services, excluding utilities, $692 each new household Estimated annual other taxes and user fees to be collected by the city from $320 each new household -- those revenues that are in addition to sales and property taxes, utilities and utility franchise fees Estimated annual marginal cost of providing municipal services, excluding utilities, $255 to new businesses as a cost per worker Estimated annual other taxes and user fees to be collected by the city from $118 new businesses per worker -- those revenues that are in addition to sales and property taxes, utilities and utility franchise fees Annual increase expected in the city's other revenues and marginal costs 2% The city's estimated annual water, wastewater and garbage collection billings $1,432 per household The city's estimated annual water, wastewater and garbage collection billings $527 for new businesses as billings per worker The city's cost of providing water, wastewater and solid waste services, 100% as a percent of utility billings Annual increase expected in city-owned utility billings 2% Impact DataSource Page 14 Annual utility franchise fees collected from utility providers for each household $350.00 Annual utility franchise fees collected from utility providers for new businesses $129.00 as fees per worker Some Estimated County Rates: Annual marginal cost of providing county services to each new household $154 Annual miscellaneous taxes and user fees to be collected from each $101 new household, those county revenues other than property and sales taxes Annual increase expected in other county revenues and marginal costs 2% Some Estimated School District Rates: Estimated annual state, federal and other funding received by the district for $4,524 for each child enrolled Average annual cost of providing services to each child in the district $8,500 Average annual cost for each new child, as a percent of average annual cost 50% Annual marginal cost of providing services to each new child $4,250 Other Estimated Community Rates: Expected inflation rate over the first twenty years 3.0% Discount rate used in analysis to compute discounted cash flows 6% Percent of a typical worker's salary that will be spent on taxable goods 26% and services Average taxable value of a new single family residence in the community $325,000 that will are built for some individuals moving to the city Percent annual increase in the taxable value of residential 2% property and commercial real property on local tax rolls over the first twenty years Depreciation rates: To estimate the annual taxable or depreciable value of furniture, fixtures and equipment at the facility Impact DataSource Page 15 being analyzed in this analysis, this analysis uses straight line depreciation, an ten year life and a 20% residual value. Therefore, property taxes on the facility's furniture, fixtures and equipment are calculated on the following percentages of the costs of such equipment purchased each year: Year 1 90% Year 2 80% Year 3 70% Year 4 60% Year 5 50% Year 6 40% Year 7 30% Year 8 20% Year 9 20% Year 10 20% Impact DataSource Page 16 Appendix B Project Assumptions Impact DataSource Page 17 Proposed development and construction schedule 10 years City building permits and fees for construction of components 0.8% as a percent of total construction costs Estimated average annual salaries of construction workers $55,000 Proposed uses: Hotels Nr. Hotels 2 100 rooms each Office space 150,000 sf Number of single family homes 200 homes Apartments 1200 units Storage center 100,000 sf Retail shopping center 125,000 sf Fast food or restaurant pad sites Nr. Pads 6 20,000 sf of buildings each 15 acre resort RV park 200 spaces Completion schedule for proposed uses: Table 1 of 2: RV Park Offices SF homes Apartments Storage Number of Hotel SF Number Units SF Spaces Rooms Year 1 300 100 Year 2 Year 3 Year 4 30,000 300 20,000 200 100 Year 5 30,000 40 20,000 Year 6 30,000 40 300 20,000 Year 7 30,000 40 20,000 Year 8 30,000 40 300 20,000 Year 9 40 Year 10 Total 150,000 200 1,200 100,000 200 200 Impact DataSource Page 18 Table 2 of 2: Retail Center Pad Sites SF SF of Buildings Year 1 Year 2 Year 3 Year 4 62,500 6,667 Year 5 Year 6 62,500 6,667 Year 7 Year 8 6,667 Year 9 Year 10 Hotel 125,000 20,000 Hotel: Number of hotels 2 Total number of rooms 200 Construction costs per room $150,000 Taxable inventories Per hotel $10,000 $20,000 Jobs per room 0.25 Total number of jobs 50 Average annual salaries $22,500 Average nightly room rate $125 Initial occupancy rate 60% Occupancy rate within three years 70% Estimated annual sales subject to sales tax $75,000 Total construction cost $30,000,000 Value on tax roll: Construction cost $30,000,000 Land Percent of cost 10% $3,000,000 Total value on tax rolls $33,000,000 Impact DataSource Page 19 Offices/Medical offices: SF feet of space 150,000 Construction and finish out cost per sf $185 FF&E per square foot $35 Taxable inventories per sf $5 Annual taxable spending for supplies, etc. per sf $20 Percent of businesses in project having taxable sales 20% Average sales per square foot for theses businesses $200 Total taxable sales for these businesses $6,000,000 Total annual taxable spending $3,000,000 SF for each job 300 SF Total jobs 500 Average annual salaries $55,000 Total construction cost $27,750,000 Value on tax roll: Construction cost $27,750,000 Land Percent of cost 10% $2,775,000 Total value on tax rolls $30,525,000 Taxable business personal property on tax rolls: FF&E $5,250,000 Inventories $750,000 Subtotal business personal property on tax rolls $6,000,000 SF homes: Number of homes 200 Construction cost per home $275,000 Estimated average household income of owners of homes $95,000 Estimated percent of purchasers of the home that will move 60% to Port Arthur from somewhere else Total construction cost $55,000,000 Value on tax roll: Construction cost $55,000,000 Land Percent of cost 10% $5,500,000 Total value on tax rolls $60,500,000 Apartments: Total number of units 1,200 Construction cost unit $150,000 Estimated taxable spending by the apartment of supplies, etc. $350,000 Estimated average household income of tenants $85,000 Estimated percent of renters that will move 50% to Port Arthur from somewhere else Estimated number of jobs 48 Average annual workers' salaries $40,000 Total construction cost $180,000,000 Impact DataSource Page 20 Value on tax roll: Construction cost $180,000,000 Land Percent of cost 10% $18,000,000 Total value on tax rolls $198,000,000 Management's FF&E $500,000 Inventories on tax rolls $35,000 Taxable sales $60,000 Estimated number of people in a household residing in the 3 development Estimated number of public school students per household in 0.75 the development Storage: Square feet of space 100,000 Construction and finish out cost per sf $75 FF&E in office $10,000 Taxable inventories $30,000 Number of jobs 3 Average annual salaries $40,000 Estimated annual taxable sales of supplies, etc. $100,000 Total construction cost $7,500,000 Value on tax roll: Construction cost $7,500,000 Land Percent of cost 10% $750,000 Total value on tax rolls $8,250,000 Retail center: SF of space 125,000 Construction and finish out cost per sf $175 FF&E per square foot $45 Taxable inventories per sf $55 SF for each job 750 SF Total jobs 167 Average annual salaries $30,000 Annual taxable sales per sf $275 Total annual taxable sales $34,375,000 Total construction cost $21,875,000 Real property on tax roll: Construction cost $21,875,000 Land Percent of cost 10% $2,187,500 Subtotal real property on tax rolls $24,062,500 Taxable business personal property on tax rolls: FF&E $5,625,000 Inventories $6,875,000 Subtotal business personal property on tax rolls $12,500,000 Impact DataSource Page 21 Restaurant pad sites: SF of building space 20,000 Construction and finish out cost per sf $275 FF&E per square foot $125 Taxable inventories per sf $8 SF for each job 250 SF Total jobs 80 Average annual salaries $30,000 Annual taxable sales per sf $500 Total annual taxable sales $10,000,000 Total construction cost $5,500,000 Real property on tax roll: Construction cost $5,500,000 Land Percent of cost 10% $550,000 Subtotal real property on tax rolls $6,050,000 Taxable business personal property on tax rolls: FF&E $2,500,000 Inventories $160,000 Subtotal business personal property on tax rolls $2,660,000 Resort RV park Construction cost $12,500,000 FF&E $300,000 Taxable inventories $15,000 Number of jobs 8 Average annual salaries $35,000 Annual taxable sales in store $30,000 Assuming that this is a long term rental, the average annual salaries of the renter of each space $80,000 Taxable spending by a typical renter as a percent of total salary 26% Percent of this taxable spending in Port Arthur 20% Total construction cost $12,500,000 Real property on tax roll: Construction cost $12,500,000 Land Percent of cost 10% $1,250,000 Subtotal real property on tax rolls $13,750,000 Taxable business personal property on tax rolls: FF&E $300,000 Inventories $15,000 Subtotal business personal property on tax rolls $315,000 Impact DataSource Page 22 Appendix C Project Construction Costs and FF&E to be Purchased by Businesses in the Project During Construction Impact DataSource Page 23 Project construction costs: Cost of real property improvements: Hotels $30,000,000 Office space $27,750,000 Single family homes $55,000,000 Apartments $180,000,000 Storage center $7,500,000 Retail shopping center $21,875,000 Fast food or restaurant pad sites $5,500,000 15 acre resort RV park $12,500,000 Subtotal costs of real property improvements $340,125,000 Total real property improv. construction costs $340,125,000 FF&E to be purchased during construction by businesses in the project: Hotels Part of construction costs Office space $5,250,000 Single family homes $0 Apartments $500,000 Storage center $10,000 Retail shopping center $5,625,000 Fast food or restaurant pad sites $2,500,000 15 acre resort RV park $300,000 Subtotal costs of FF&E $14,185,000 Impact DataSource Page 24 Appendix D Estimated Value of Property in the Development to be Added to Local Tax Rolls Impact DataSource Page 25 Estimated value of property in the development to be added to local tax rolls: Land and real property improvements: Hotels $33,000,000 Office space $30,525,000 Single family homes $60,500,000 Apartments $198,000,000 Storage center $8,250,000 Retail shopping center $24,062,500 Fast food or restaurant pad sites $6,050,000 15 acre resort RV park $13,750,000 Subtotal land and real property improvements $374,137,500 FF&E: Hotels Combined with real property valuation Office space $5,250,000 Single family homes No residential FF&E on tax rolls Apartments $500,000 Storage center $10,000 Retail shopping center $5,625,000 Fast food or restaurant pad sites $2,500,000 15 acre resort RV park $300,000 Subtotal FF&E $14,185,000 Inventories: Hotels $20,000 Office space $750,000 Single family homes No residential inventories on tax rolls Apartments $35,000 Storage center $30,000 Retail shopping center $6,875,000 Fast food or restaurant pad sites $160,000 15 acre resort RV park $15,000 Subtotal inventories $7,885,000 Total property to be added to local tax rolls: Land and real property improvements $374,137,500 Business FF&E $14,185,000 Business inventories $7,885,000 The development's total property to be added to tax rolls $396,207,500 Impact DataSource Page 26 Appendix E Summary of Economic Impacts Impact DataSource Page 27 The facility's property to be added to tax rolls each year: Property to be added to tax rolls each year Buildings and Other Real Property Land Improvements FF&E Total Year 1 $0 $66,000,000 $125,000 $66,125,000 Year 2 $0 $0 $0 $0 Year 3 $0 $0 $0 $0 Year 4 $0 $101,552,917 $5,539,500 $107,092,417 Year 5 $0 $19,855,000 $1,052,000 $20,907,000 Year 6 $0 $83,402,917 $5,239,500 $88,642,417 Year 7 $0 $19,855,000 $1,052,000 $20,907,000 Year 8 $0 $71,371,667 $1,177,000 $72,548,667 Year 9 $0 $12,100,000 $0 $12,100,000 Year 10 $0 $0 $0 $0 Total $0 $374,137,500 $14,185,000 $388,322,500 The facility's taxable inventories: Year 1 $18,750 Year 2 $33,750 Year 3 $33,750 Year 4 $3,699,333 Year 5 $3,855,333 Year 6 $7,510,917 Year 7 $7,666,917 Year 8 $7,885,000 Year 9 $7,885,000 Year 10 $7,885,000 Estimated annual increase in the volume and value of inventories after year 10 3% Impact DataSource Page 28 Activities During the Facility's Operations: The facility's taxable sales subject to sales tax in the city: Year 1 $1,277,500 Year 2 $2,502,500 Year 3 $3,727,500 Year 4 $25,555,833 Year 5 $26,755,833 Year 6 $47,291,667 Year 7 $47,291,667 Year 8 $50,640,000 Year 9 $50,640,000 Year 10 $50,640,000 Expected annual increase in taxable sales after the first year after year 10 3% Lodging sales at hotels in the development: Year 1 $2,737,500 Year 2 $2,819,625 Year 3 $3,388,249 Year 4 $6,979,794 Year 5 $7,189,188 Year 6 $7,404,863 Year 7 $7,627,009 Year 8 $7,855,819 Year 9 $8,091,494 Year 10 $8,334,239 Expected annual increase in lodging sales after the first year after year 10 3% Estimated spending by businesses in the development in other local businesses: Year 1 $127,750 Year 2 $250,250 Year 3 $372,750 Year 4 $2,555,583 Year 5 $2,675,583 Year 6 $4,729,167 Year 7 $4,729,167 Year 8 $5,064,000 Year 9 $5,064,000 Year 10 $5,064,000 Expected annual increase in taxable purchases after year 10 3% Impact DataSource Page 29 Estimated taxable spending by single family and multifamily residents in the development: Number of households each year: Nr. SF Nr. MF Households Households Year 1 0 300 Year 2 0 300 Year 3 0 300 Year 4 0 600 Year 5 40 600 Year 6 80 900 Year 7 120 900 Year 8 160 1200 Year 9 200 1200 Year 10 200 1200 Average household income: SF MF Year 1 $95,000 $85,000 Year 2 $96,900 $86,700 Year 3 $98,838 $88,434 Year 4 $100,815 $90,203 Year 5 $102,831 $92,007 Year 6 $104,888 $93,847 Year 7 $106,985 $95,724 Year 8 $109,125 $97,638 Year 9 $111,308 $99,591 Year 10 $113,534 $101,583 Annual increase after year 1 2% Estimated taxable spending as a percent of household income 26% Estimated percent of taxable spending in other businesses in 15% Port Arthur Impact DataSource Page 30 Estimated taxable spending by residents in the development in other businesses in Port Arthur: SF MF Total Year 1 $0 $994,500 $994,500 Year 2 $0 $1,014,390 $1,014,390 Year 3 $0 $1,034,678 $1,034,678 Year 4 $0 $2,110,743 $2,110,743 Year 5 $160,416 $2,152,958 $2,313,374 Year 6 $327,250 $3,294,025 $3,621,275 Year 7 $500,692 $3,359,906 $3,860,597 Year 8 $680,941 $4,569,472 $5,250,412 Year 9 $868,200 $4,660,861 $5,529,061 Year 10 $885,564 $4,754,078 $5,639,642 Number of jobs to be created in the development each year: Year 1 37 Year 2 0 Year 3 0 Year 4 257 Year 5 101 Year 6 222 Year 7 100 Year 8 0 Year 9 0 Year 10 0 Total 717 Number of new workers who will move to the city to take job at the facility: Estimated percent of total new workers moving to the city 25% Year 1 9 Year 2 0 Year 3 0 Year 4 64 Year 5 25 Year 6 56 Year 7 25 Year 8 0 Year 9 0 Year 10 0 Total 179 Impact DataSource Page 31 Average annual salaries $45,000 Percent of expected increase in employee salaries after year 1 2.5% Percent employees to be hired in spin-off jobs created at the facility 8% who will move to the city to take a job The number of people in a typical worker's household 3 The number of school children in a typical worker's household 0.75 Percent of retail shopping by a typical worker other businesses in the city 15% Impact DataSource Page 32 Appendix F Schedules Showing the Results of Economic Impact Calculations Impact DataSource Page 33 Number of local jobs added each year and worker salaries to be paid: Direct Indirect Total Direct Indirect Total Year Jobs Jobs Jobs Salaries Salaries Salaries 1 37 11 48 $1,665,000 $363,470 $2,028,470 2 0 0 0 $1,706,625 $372,556 $2,079,181 3 0 0 0 $1,749,291 $381,870 $2,131,161 4 257 80 337 $14,255,340 $3,111,941 $17,367,280 5 101 31 132 $19,628,553 $4,284,913 $23,913,466 6 222 69 291 $31,430,520 $6,861,283 $38,291,803 7 100 31 131 $37,434,904 $8,172,039 $45,606,943 8 0 0 0 $38,370,776 $8,376,340 $46,747,117 9 0 0 0 $39,330,046 $8,585,749 $47,915,794 10 0 0 0 $40,313,297 $8,800,393 $49,113,689 11 0 0 0 $41,321,129 $9,020,402 $50,341,532 12 0 0 0 $42,354,157 $9,245,913 $51,600,070 13 0 0 0 $43,413,011 $9,477,060 $52,890,072 14 0 0 0 $44,498,337 $9,713,987 $54,212,323 15 0 0 0 $45,610,795 $9,956,837 $55,567,631 16 0 0 0 $46,751,065 $10,205,757 $56,956,822 17 0 0 0 $47,919,841 $10,460,901 $58,380,743 18 0 0 0 $49,117,837 $10,722,424 $59,840,261 19 0 0 0 $50,345,783 $10,990,485 $61,336,268 20 0 0 0 $51,604,428 $11,265,247 $62,869,675 Total 717 222 939 $688,820,734 $150,369,566 $839,190,301 Impact DataSource Page 34 Cumulative number of residents in the development and their children who will attend local public schools: Cumulative Cumulative Cumulative Number of Number of Number of Households Residents Students in the in the in the Year DevelopmentDevelopment Development 1 300 900 225 2 300 900 225 3 300 900 225 4 600 1800 450 5 640 1920 480 6 980 2940 735 7 1020 3060 765 8 1360 4080 1,020 9 1400 4200 1,050 10 1400 4200 1,050 11 1400 4200 1,050 12 1400 4200 1,050 13 1400 4200 1,050 14 1400 4200 1,050 15 1400 4200 1,050 16 1400 4200 1,050 17 1400 4200 1,050 18 1400 4200 1,050 19 1400 4200 1,050 20 1400 4200 1,050 Impact DataSource Page 35 Local taxable spending on which sales taxes will be collected: Taxable Direct and Purchases Spending Indirect by Businesses by Residents Workers' in the in the Spending Taxable Development Development in Other Areas Sales at the in Other Areas in Other Areas Year of the City Facility of the City of the City Total 1 $79,110 $1,277,500 $127,750 $994,500 $2,478,860 2 $81,088 $2,502,500 $250,250 $1,014,390 $3,848,228 3 $83,115 $3,727,500 $372,750 $1,034,678 $5,218,043 4 $677,324 $25,555,833 $2,555,583 $2,110,743 $30,899,483 5 $932,625 $26,755,833 $2,675,583 $2,313,374 $32,677,416 6 $1,493,380 $47,291,667 $4,729,167 $3,621,275 $57,135,488 7 $1,778,671 $47,291,667 $4,729,167 $3,860,597 $57,660,101 8 $1,823,138 $50,640,000 $5,064,000 $5,250,412 $62,777,550 9 $1,868,716 $50,640,000 $5,064,000 $5,529,061 $63,101,777 10 $1,915,434 $50,640,000 $5,064,000 $5,639,642 $63,259,076 11 $1,963,320 $52,159,200 $5,215,920 $5,752,435 $65,090,874 12 $2,012,403 $53,723,976 $5,372,398 $5,867,483 $66,976,260 13 $2,062,713 $55,335,695 $5,533,570 $5,984,833 $68,916,811 14 $2,114,281 $56,995,766 $5,699,577 $6,104,530 $70,914,153 15 $2,167,138 $58,705,639 $5,870,564 $6,226,620 $72,969,961 16 $2,221,316 $60,466,808 $6,046,681 $6,351,153 $75,085,958 17 $2,276,849 $62,280,813 $6,228,081 $6,478,176 $77,263,919 18 $2,333,770 $64,149,237 $6,414,924 $6,607,739 $79,505,670 19 $2,392,114 $66,073,714 $6,607,371 $6,739,894 $81,813,094 20 $2,451,917 $68,055,925 $6,805,593 $6,874,692 $84,188,127 Total $32,728,422 $904,269,274 $90,426,927 $94,356,226 $1,027,424,623 Impact DataSource Page 36 Lodging sales at hotels in the development on which hotel occupancy taxes will be collected: Lodging Year Sales 1 $2,737,500 2 $2,819,625 3 $3,388,249 4 $6,979,794 5 $7,189,188 6 $7,404,863 7 $7,627,009 8 $7,855,819 9 $8,091,494 10 $8,334,239 11 $8,584,266 12 $8,841,794 13 $9,107,048 14 $9,380,259 15 $9,661,667 16 $9,951,517 17 $10,250,062 18 $10,557,564 19 $10,874,291 20 $11,200,520 Total $160,836,768 Impact DataSource Page 37 Taxable value of property in the development on local tax rolls: Value of Property at the Facility Total on Local Taxable Year Tax Rolls Property 1 $66,131,250 $66,131,250 2 $67,443,750 $67,443,750 3 $68,778,900 $68,778,900 4 $180,898,978 $180,898,978 5 $204,274,681 $204,274,681 6 $299,694,671 $299,694,671 7 $324,682,971 $324,682,971 8 $402,198,543 $402,198,543 9 $420,478,920 $420,478,920 10 $427,173,078 $427,173,078 11 $434,265,790 $434,265,790 12 $442,084,791 $442,084,791 13 $450,184,850 $450,184,850 14 $458,988,306 $458,988,306 15 $468,080,075 $468,080,075 16 $477,476,395 $477,476,395 17 $487,063,384 $487,063,384 18 $496,844,937 $496,844,937 19 $506,825,031 $506,825,031 20 $517,007,723 $517,007,723 Impact DataSource Page 38 Appendix G Schedules Showing the Results of Costs and Benefits Calculations Impact DataSource Page 39 Costs and Benefits for the City of Port Arthur: Benefits: Sales tax collections: Taxable Direct and Purchases Spending Indirect by Businesses by Residents Workers' in the in the Spending Taxable Development Development in Other Areas Sales at the in Other Areas in Other Areas Year of the City Facility of the City of the City Total 1 $1,187 $19,163 $1,916 $14,918 $37,183 2 $1,216 $37,538 $3,754 $15,216 $57,723 3 $1,247 $55,913 $5,591 $15,520 $78,271 4 $10,160 $383,338 $38,334 $31,661 $463,492 5 $13,989 $401,338 $40,134 $34,701 $490,161 6 $22,401 $709,375 $70,938 $54,319 $857,032 7 $26,680 $709,375 $70,938 $57,909 $864,902 8 $27,347 $759,600 $75,960 $78,756 $941,663 9 $28,031 $759,600 $75,960 $82,936 $946,527 10 $28,732 $759,600 $75,960 $84,595 $948,886 11 $29,450 $782,388 $78,239 $86,287 $976,363 12 $30,186 $805,860 $80,586 $88,012 $1,004,644 13 $30,941 $830,035 $83,004 $89,772 $1,033,752 14 $31,714 $854,936 $85,494 $91,568 $1,063,712 15 $32,507 $880,585 $88,058 $93,399 $1,094,549 16 $33,320 $907,002 $90,700 $95,267 $1,126,289 17 $34,153 $934,212 $93,421 $97,173 $1,158,959 18 $35,007 $962,239 $96,224 $99,116 $1,192,585 19 $35,882 $991,106 $99,111 $101,098 $1,227,196 20 $36,779 $1,020,839 $102,084 $103,120 $1,262,822 Total $490,926 $13,564,039 $1,356,404 $1,415,343 $16,826,713 Impact DataSource Page 40 Property tax collections on property in the Development Taxes Year Collected 1 $523,760 2 $534,155 3 $544,729 4 $1,432,720 5 $1,617,855 6 $2,373,582 7 $2,571,489 8 $3,185,412 9 $3,330,193 10 $3,383,211 11 $3,439,385 12 $3,501,312 13 $3,565,464 14 $3,635,187 15 $3,707,194 16 $3,781,613 17 $3,857,542 18 $3,935,012 19 $4,014,054 20 $4,094,701 Total $57,028,570 Impact DataSource Page 41 Utilities and utility franchise fees collected by the city from businesses and residents in the development: Utility Franchise Year Utilities Fees Total 1 $449,099 $109,773 $558,872 2 $458,081 $111,968 $570,049 3 $467,243 $114,208 $581,450 4 $1,076,305 $263,124 $1,339,428 5 $1,217,447 $297,643 $1,515,090 6 $1,908,619 $466,624 $2,375,243 7 $2,011,298 $491,723 $2,503,021 8 $2,610,796 $638,251 $3,249,047 9 $2,730,124 $667,419 $3,397,544 10 $2,784,727 $680,768 $3,465,494 11 $2,840,421 $694,383 $3,534,804 12 $2,897,230 $708,271 $3,605,500 13 $2,955,174 $722,436 $3,677,610 14 $3,014,278 $736,885 $3,751,163 15 $3,074,563 $751,623 $3,826,186 16 $3,136,054 $766,655 $3,902,710 17 $3,198,776 $781,988 $3,980,764 18 $3,262,751 $797,628 $4,060,379 19 $3,328,006 $813,580 $4,141,587 20 $3,394,566 $829,852 $4,224,418 Total $46,815,556 $11,444,803 $58,260,359 Impact DataSource Page 42 Hotel occupancy taxes and other taxes and user fees collected from businesses and residents in the development: Hotel Other Occupancy Taxes and Total Other Year Taxes User Fees Revenues 1 $191,625 $100,366 $291,991 2 $197,374 $102,373 $299,747 3 $237,177 $104,421 $341,598 4 $488,586 $240,588 $729,174 5 $503,243 $272,156 $775,399 6 $518,340 $426,667 $945,007 7 $533,891 $449,615 $983,506 8 $549,907 $583,584 $1,133,492 9 $566,405 $610,253 $1,176,658 10 $583,397 $622,458 $1,205,855 11 $600,899 $634,908 $1,235,806 12 $618,926 $647,606 $1,266,531 13 $637,493 $660,558 $1,298,051 14 $656,618 $673,769 $1,330,387 15 $676,317 $687,244 $1,363,561 16 $696,606 $700,989 $1,397,595 17 $717,504 $715,009 $1,432,513 18 $739,029 $729,309 $1,468,339 19 $761,200 $743,895 $1,505,096 20 $784,036 $758,773 $1,542,810 Total $11,258,574 $10,464,543 $21,723,116 Impact DataSource Page 43 Costs: The costs of providing municipal services and utility services to the development: Cost of Services to the Costs of Year Development Utilities Total Costs 1 $217,035 $449,099 $666,134 2 $211,752 $458,081 $669,833 3 $215,987 $467,243 $683,230 4 $440,614 $1,076,305 $1,516,918 5 $479,388 $1,217,447 $1,696,835 6 $748,743 $1,908,619 $2,657,362 7 $794,890 $2,011,298 $2,806,188 8 $1,081,051 $2,610,796 $3,691,847 9 $1,135,104 $2,730,124 $3,865,228 10 $1,157,806 $2,784,727 $3,942,532 11 $1,180,962 $2,840,421 $4,021,383 12 $1,204,581 $2,897,230 $4,101,811 13 $1,228,673 $2,955,174 $4,183,847 14 $1,253,246 $3,014,278 $4,267,524 15 $1,278,311 $3,074,563 $4,352,874 16 $1,303,877 $3,136,054 $4,439,932 17 $1,329,955 $3,198,776 $4,528,730 18 $1,356,554 $3,262,751 $4,619,305 19 $1,383,685 $3,328,006 $4,711,691 20 $1,411,359 $3,394,566 $4,805,925 Total $19,413,572 $46,815,556 $66,229,127 Impact DataSource Page 44 Net Benefits for the City of Port Arthur: Net Cumulative Year Benefits Costs Benefits Net Benefits 1 $1,411,805 $666,134 $745,671 $745,671 2 $1,461,674 $669,833 $791,841 $1,537,513 3 $1,546,048 $683,230 $862,819 $2,400,331 4 $3,964,814 $1,516,918 $2,447,896 $4,848,228 5 $4,398,506 $1,696,835 $2,701,671 $7,549,899 6 $6,550,864 $2,657,362 $3,893,502 $11,443,401 7 $6,922,917 $2,806,188 $4,116,729 $15,560,130 8 $8,509,614 $3,691,847 $4,817,768 $20,377,898 9 $8,850,921 $3,865,228 $4,985,693 $25,363,591 10 $9,003,446 $3,942,532 $5,060,914 $30,424,505 11 $9,186,359 $4,021,383 $5,164,976 $35,589,481 12 $9,377,987 $4,101,811 $5,276,176 $40,865,657 13 $9,574,878 $4,183,847 $5,391,031 $46,256,688 14 $9,780,449 $4,267,524 $5,512,926 $51,769,614 15 $9,991,490 $4,352,874 $5,638,616 $57,408,230 16 $10,208,207 $4,439,932 $5,768,276 $63,176,506 17 $10,429,778 $4,528,730 $5,901,048 $69,077,553 18 $10,656,315 $4,619,305 $6,037,010 $75,114,563 19 $10,887,933 $4,711,691 $6,176,242 $81,290,805 20 $11,124,751 $4,805,925 $6,318,826 $87,609,631 Total $153,838,758 $66,229,127 $87,609,631 Impact DataSource Page 45 Benefits for Jefferson County: Sales tax collections on spending: Taxable Direct and Purchases Spending Indirect by Businesses by Residents Workers' in the in the Spending Taxable Development Development in Other Areas Sales at the in Other Areas in Other Areas Year of the City Facility of the City of the City Total 1 $396 $6,388 $639 $4,973 $12,394 2 $405 $12,513 $1,251 $5,072 $19,241 3 $416 $18,638 $1,864 $5,173 $26,090 4 $3,387 $127,779 $12,778 $10,554 $154,497 5 $4,663 $133,779 $13,378 $11,567 $163,387 6 $7,467 $236,458 $23,646 $18,106 $285,677 7 $8,893 $236,458 $23,646 $19,303 $288,301 8 $9,116 $253,200 $25,320 $26,252 $313,888 9 $9,344 $253,200 $25,320 $27,645 $315,509 10 $9,577 $253,200 $25,320 $28,198 $316,295 11 $9,817 $260,796 $26,080 $28,762 $325,454 12 $10,062 $268,620 $26,862 $29,337 $334,881 13 $10,314 $276,678 $27,668 $29,924 $344,584 14 $10,571 $284,979 $28,498 $30,523 $354,571 15 $10,836 $293,528 $29,353 $31,133 $364,850 16 $11,107 $302,334 $30,233 $31,756 $375,430 17 $11,384 $311,404 $31,140 $32,391 $386,320 18 $11,669 $320,746 $32,075 $33,039 $397,528 19 $11,961 $330,369 $33,037 $33,699 $409,065 20 $12,260 $340,280 $34,028 $34,373 $420,941 Total $163,642 $4,521,346 $452,135 $471,781 $5,608,904 Impact DataSource Page 46 Miscellaneous taxes and user fees to be collected from new residents: Misc. Taxes and User Year Fees 1 $30,300 2 $30,906 3 $31,524 4 $64,309 5 $69,968 6 $109,282 7 $116,017 8 $157,783 9 $165,673 10 $168,986 11 $172,366 12 $175,813 13 $179,329 14 $182,916 15 $186,574 16 $190,306 17 $194,112 18 $197,994 19 $201,954 20 $205,993 Total $2,832,107 Impact DataSource Page 47 Property tax collections on property in the development: Taxes Year Collected 1 $241,364 2 $246,154 3 $251,027 4 $660,240 5 $745,556 6 $1,093,817 7 $1,185,018 8 $1,467,932 9 $1,534,651 10 $1,559,083 11 $1,584,970 12 $1,613,508 13 $1,643,071 14 $1,675,202 15 $1,708,385 16 $1,742,679 17 $1,777,669 18 $1,813,370 19 $1,849,795 20 $1,886,959 Total $26,280,450 Impact DataSource Page 48 Costs of providing county services to new residents: Costs of County Year Services 1 $46,200 2 $47,124 3 $48,066 4 $98,056 5 $106,685 6 $166,628 7 $176,898 8 $240,581 9 $252,610 10 $257,662 11 $262,815 12 $268,072 13 $273,433 14 $278,902 15 $284,480 16 $290,169 17 $295,973 18 $301,892 19 $307,930 20 $314,088 Total $4,318,262 Impact DataSource Page 49 Total Benefits for the County: Cumulative Net Net Year Benefits Costs Benefits Benefits 1 $284,058 $46,200 $237,858 $237,858 2 $296,301 $47,124 $249,177 $487,035 3 $308,642 $48,066 $260,575 $747,610 4 $879,046 $98,056 $780,991 $1,528,601 5 $978,911 $106,685 $872,227 $2,400,828 6 $1,488,776 $166,628 $1,322,148 $3,722,976 7 $1,589,336 $176,898 $1,412,438 $5,135,414 8 $1,939,603 $240,581 $1,699,023 $6,834,437 9 $2,015,833 $252,610 $1,763,223 $8,597,660 10 $2,044,365 $257,662 $1,786,703 $10,384,363 11 $2,082,790 $262,815 $1,819,975 $12,204,338 12 $2,124,202 $268,072 $1,856,131 $14,060,469 13 $2,166,985 $273,433 $1,893,552 $15,954,021 14 $2,212,688 $278,902 $1,933,787 $17,887,807 15 $2,259,809 $284,480 $1,975,329 $19,863,137 16 $2,308,415 $290,169 $2,018,245 $21,881,382 17 $2,358,101 $295,973 $2,062,128 $23,943,510 18 $2,408,892 $301,892 $2,107,000 $26,050,510 19 $2,460,814 $307,930 $2,152,884 $28,203,395 20 $2,513,893 $314,088 $2,199,805 $30,403,199 Total $34,721,461 $4,318,262 $30,403,199 Impact DataSource Page 50 Costs and Benefits for the Port Arthur ISD: Benefits, including property taxes and additional state and federal school funding: Property Additional Taxes from State Property in School Year the Project Funding Total 1 $1,049,106 $1,017,900 $2,067,006 2 $1,069,928 $1,048,437 $2,118,365 3 $1,091,108 $1,079,890 $2,170,999 4 $2,869,781 $2,224,574 $5,094,355 5 $3,240,614 $2,444,065 $5,684,678 6 $4,754,356 $3,854,749 $8,609,105 7 $5,150,771 $4,132,448 $9,283,218 8 $6,380,478 $5,675,228 $12,055,706 9 $6,670,478 $6,017,411 $12,687,889 10 $6,776,674 $6,197,934 $12,974,607 11 $6,889,192 $6,383,872 $13,273,064 12 $7,013,233 $6,575,388 $13,588,621 13 $7,141,732 $6,772,649 $13,914,382 14 $7,281,390 $6,975,829 $14,257,219 15 $7,425,622 $7,185,104 $14,610,726 16 $7,574,686 $7,400,657 $14,975,342 17 $7,726,774 $7,622,677 $15,349,450 18 $7,881,948 $7,851,357 $15,733,305 19 $8,040,272 $8,086,898 $16,127,170 20 $8,201,811 $8,329,504 $16,531,315 Total $114,229,954 $106,876,569 $221,106,523 Impact DataSource Page 51 Costs of educating children of tenants in the development: Cost of Educating Students in the Year Development 1 $956,250 2 $984,938 3 $1,014,486 4 $2,089,840 5 $2,296,038 6 $3,621,282 7 $3,882,163 8 $5,331,503 9 $5,652,961 10 $5,822,550 11 $5,997,227 12 $6,177,144 13 $6,362,458 14 $6,553,332 15 $6,749,932 16 $6,952,430 17 $7,161,002 18 $7,375,833 19 $7,597,108 20 $7,825,021 Total $100,403,496 Impact DataSource Page 52 Reduction in State aid to the school district as a result of property in the development being added to the school district's tax rolls: Reduction in State Aid for the Year School District 1 $718,450 2 $732,709 3 $747,214 4 $1,965,286 5 $2,219,240 6 $3,255,883 7 $3,527,356 8 $4,369,485 9 $4,568,083 10 $4,640,808 11 $4,717,864 12 $4,802,809 13 $4,890,808 14 $4,986,449 15 $5,085,222 16 $5,187,304 17 $5,291,457 18 $5,397,723 19 $5,506,147 20 $5,616,772 Total $78,227,069 Impact DataSource Page 53 Net Benefits for the School District: Net Cumulative Year Benefits Costs Benefits Net Benefits 1 $2,067,006 $1,674,700 $392,306 $392,306 2 $2,118,365 $1,717,646 $400,718 $793,025 3 $2,170,999 $1,761,700 $409,299 $1,202,323 4 $5,094,355 $4,055,127 $1,039,228 $2,241,552 5 $5,684,678 $4,515,278 $1,169,400 $3,410,952 6 $8,609,105 $6,877,165 $1,731,940 $5,142,891 7 $9,283,218 $7,409,518 $1,873,700 $7,016,592 8 $12,055,706 $9,700,988 $2,354,718 $9,371,310 9 $12,687,889 $10,221,044 $2,466,844 $11,838,154 10 $12,974,607 $10,463,359 $2,511,249 $14,349,403 11 $13,273,064 $10,715,090 $2,557,974 $16,907,376 12 $13,588,621 $10,979,953 $2,608,668 $19,516,044 13 $13,914,382 $11,253,266 $2,661,116 $22,177,160 14 $14,257,219 $11,539,781 $2,717,439 $24,894,599 15 $14,610,726 $11,835,154 $2,775,572 $27,670,171 16 $14,975,342 $12,139,733 $2,835,609 $30,505,780 17 $15,349,450 $12,452,459 $2,896,991 $33,402,771 18 $15,733,305 $12,773,556 $2,959,749 $36,362,520 19 $16,127,170 $13,103,255 $3,023,915 $39,386,435 20 $16,531,315 $13,441,793 $3,089,522 $42,475,958 Total $221,106,523 $178,630,565 $42,475,958 Impact DataSource Page 54 Benefits for Port of Port Arthur Property tax collections from the development: Taxes Year Collected 1 $122,650 2 $125,084 3 $127,560 4 $335,502 5 $378,856 6 $555,826 7 $602,170 8 $745,934 9 $779,837 10 $792,252 11 $805,407 12 $819,908 13 $834,931 14 $851,258 15 $868,120 16 $885,547 17 $903,327 18 $921,468 19 $939,978 20 $958,863 Total $13,354,478 Impact DataSource Page 55 Benefits for Sabine-Neches Navigation District Property tax collections from the development: Taxes Year Collected 1 $59,800 2 $60,987 3 $62,194 4 $163,580 5 $184,717 6 $271,002 7 $293,598 8 $363,692 9 $380,222 10 $386,276 11 $392,689 12 $399,760 13 $407,084 14 $415,045 15 $423,266 16 $431,763 17 $440,432 18 $449,277 19 $458,302 Total $6,043,684 Impact DataSource Page 56 Benefits for Drainage District # 7 Property tax collections: Taxes Year Collected 1 $195,081 2 $198,952 3 $202,891 4 $533,634 5 $602,590 6 $884,069 7 $957,782 8 $1,186,445 9 $1,240,371 10 $1,260,118 11 $1,281,041 12 $1,304,106 13 $1,328,000 14 $1,353,970 15 $1,380,789 16 $1,408,508 17 $1,436,788 18 $1,465,643 19 $1,495,083 20 $1,525,121 Total $21,240,982 Impact DataSource Page 57