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Item I4 BOARD OF COUNTY COMMISSIONERS AGENDAITEMSU~Y Meeting Date: February 17, 2010 Division: Growth Management Bulk Item: Yes -L No Department: Staff Contact PersonJPhone #: Susan Grimsley Ext. #2517 AGENDA ITEM WORDING: Approval of the First Amendment to the Occupancy and Ground Lease Agreement between Monroe County and Habitat for Humanity of Key West and the Lower Keys, Inc. to extend the term to 100 years and eliminate the annual $10.00 rent in order to comply with Florida Statute Sec. 196. 199(2)(b ) to carry out the original intent of the parties in regard to the property tax liability of the unit owners and to benefit the unit owners by allowing a homestead exemption and all other exemptions allowed by law, and allowing the dwelling units to be taxed as real property instead of tangible property for real estate located at Emerald Drive, Sapphire Drive and U.S.l (RE# 00156320-000000). ITEM BACKGROUND: The lease terms inaccurately reflect the intent of the parties and will inadvertently tax the improvements (homes) on the property as tangible personal property instead of real property. The benefits of homestead and other statutory exemptions are not available because of the structure of the lease. The improvements on the property will be assessed as real estate if the lease is for 100 years or more instead of 99 years, and if no rental is paid by the Lessee or subsequent lessees. This protects the County and the Tax Collector by allowing delinquent taxes to be collected using the tax certificate method. PREVIOUS RELEVANT BOCC ACTION: October 19, 2005 - BOCC authorized staff to advertise a Request for Qualifications for contractors to build workforce housing at this location. December 17, 2007 - BOCC awarded the project to Habitat for Humanity of Key West and the Lower Keys, me. May 20, 2009 - BOCC approved 99 year Ground Lease Agreement CONTRACT/AGREEl\1ENT CHANGES: nJa ST AFF RECOMMENDATIONS: Approval TOTAL COST: nJa INDIRECT COST: BUDGETED: Yes _No DIFFERENTIAL OF LOCAL PREFERENCE: COST TO COUNTY: SOURCE OF FUNDS: REVENUE PRODUCING: Yes No AMOUNT PER MONTH_ Year APPROVED BY: County Atty ~ OMB/Purchasing _ Risk Management_ DOCUMENT A TION: Included x Not Required_ DISPOSITION: AGENDA ITEM # PREPARED BY AND RETURN TO: SUSAN GRIMSLEY MONROE COUNTY 2798 OVERSEAS HIGHWAY MARATHON, FL. 33052 FIRST AMENDMENT TO OCCUPANCY AGREEMENT AND GROUND LEASE THIS FIRST AMENDMENT TO OCCUPANCY AGREEMENT AND LEASE (First Amendment), dated this _day of , 2010, is made by and between Monroe County, a political subdivision of the State of Florida (Lessor) and Habitat for Humanity of Key West and the Lower Florida Keys, Inc. , a Florida non-profit corporation (Lessee). WITNESSETH: WHEREAS, Lessor and Lessee entered into that certain 99-year Lease (Lease) dated May 20, 2009, for the property legally described as Part of Tract B, Porpoise Point, Section 5 on Big Coppitt Key, Mile Marker 10.5 Bayside, at the corner of Emerald Drive, Sapphire Drive and US I, Monroe County, Florida, having RE# 00156320-o00ooo, for the development of twelve (12) affordable housing dwelling units, said Lease being recorded in Monroe County Public Records at Official Records Book 2431 at page 739; and WHEREAS, in drafting the Lease an Annual Base Rent in the amount of Ten Dollars ($10.00) was included in the Lease as said language was considered usual and customary for consideration in a deed or lease; and WHEREAS, Lessor and Lessee desire to amend the Lease to provide that there shall be no rent payable under the Lease, the intent being that the Lease will comply with Florida Statute 196.l99(2)(b); and WHEREAS, Lessor and Lessee desire to amend the Lease to also provide that the initial term shall be one hundred (I (0) years in order to be taxable as provided under Florida Statute 196.199(7) ; NOW, THEREFORE, in consideration of the mutual covenants and obligations contained herein, and other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the undersigned parties agree as follows: I. The recitals contained herein are true and correct and incorporated herein by reference. 2. The Lease is presently valid and in full force and effect. 3. In Article I Definitions, the definition of the word "Term" shall be amended as follows: "Term" means the Commencement Date and continuing for One Hundred (100) years thereafter, plus any agreed upon extension of this Lease, and unless otherwise permitted by Lessor, all Subleases and rights or interests granted thereunder shall terminate at the end of the Term. Page 1 of 3 4. Section 3.01 Term shall be amended as follows: Term: To have and to hold the Demised Premises for a term of One Hundred (1 (0) years commencing on the Commencement Date and ending One Hundred (1 (0) years thereafter, both dates inclusive, unless sooner terminated or extended as hereinafter provided (the Termination Date). Lessee shall be given possession on the Effective Date and the terms and conditions set forth herein shall be binding on the parties as of the Effective Date. Lessee shall have the right to occupy the Demised Premises as of the Effective Date in order to allow Lessee to commence construction as well as other activities related to the development and construction of the Project. As herein set forth, the Term will not commence until an Affordable Housing Unit is completed and a Certificate of Occupancy has been issued for that Affordable Housing Unit, said date to be evidenced by the Commencement Date Agreement that the parties will, upon completion of construction of the first Affordable Housing Unit, execute in substantially the same form as that set forth in Exhibit C hereto, reflecting a term of One Hundred (1 (0) years. 5. In Article I, Definitions, the definition of "Rent" is hereby deleted and notwithstanding anything contained in the Lease to the contrary there shall be no annual base rent due. However, obligations for any other payment considered as additional rent and any other financial obligations provided for in the Lease shall remain in full force and effect. 6. Section 4.01 of the Lease is hereby deleted to provide that there shall be no base rental payments due pursuant to this Lease so that the leasehold shall be taxed as real property with an ownership interest in Lessee or sub-lessees. 7. The effective date of the terms of this First Amendment shall be August 19, 2009, to reflect the original intent of the parties; therefore application is retroactive. 8. Except as expressly modified by the First Amendment, all terms and conditions of the Lease remain in full force and effect, binding upon the parties. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK SIGNATURE PAGE TO FOLLOW Page 2 of 3 IN WITNESS WHEREOF, the undersigned executed this First Amendment to Occupancy Agreement and Lease this _day of ,2010. LESSOR: MONROE COUNTY BOARD OF COUNTY COMMISSIONERS (SEAL) A TTEST:DANNY L. KOLHAGE, CLERK Mayor Sylvia J. Murphy Deputy Clerk STATE OF FLORIDA COUNTY OF MONROE Be it known, that on the _day of ,2010, before me, a Notary Public in and for the State of Florida, County of Monroe, duly commissioned and sworn, personally came and appeared Sylvia J. Murphy, as Mayor of Monroe County, to me personally known. In testimony whereof, I have hereunto subscribed my name and affixed my seal of office the day and year last above written. (Seal) NOT ARY PUBLIC LESSEE: HABIT A T FOR HUMANITY OF KEY WEST AND THE LOWER FLORIDA KEYS, INC. Witness: President (I) Print Name Print Name (2) Print Name ST A TE OF FLORIDA COUNTY OF MONROE Be it known, that on the _day of ,2010, before me, a Notary Public in and for the State of Florida, County of Monroe, duly commissioned and sworn, personally came and appeared , to me personally known or who provided as identification. In testimony whereof, I have hereunto subscribed my name and affixed my seal of office the day and year last above written. (Seal) NOTARY PUBLIC Page 3 of 3