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HomeMy WebLinkAbout09/03/2024 07.K. Resolution authorizing an amendment to Airport Lease Agreement between the City of Yakima and McAllister Museum of Aviation to allow for tax-exempt status and rental credit i4 e+ /A'44041 i,i 1`OR`OA A`I*V.. I 1 . BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 7.K. For Meeting of: September 3, 2024 ITEM TITLE: Resolution authorizing an amendment to Airport Lease Agreement between the City of Yakima and McAllister Museum of Aviation to allow for tax-exempt status and rental credit SUBMITTED BY: Robert Hodgman, Director of Yakima Air Terminal SUMMARY EXPLANATION: The City and McAllister Museum of Aviation entered an Airport Lease Agreement on July 1, 2000, to rent property and facilities. The parties wish to amend that agreement to allow tax exemption as McAllister Museum is a non-profit organization. ITEM BUDGETED: Yes STRATEGIC PRIORITY 24-25: A Thriving Yakima RECOMMENDATION: Adopt Resolution. ATTACHMENTS: 2024_McAllister_Museum_Rent_Credit_Resolution- 8-12-2024.docx 2024_McAllister Amendement #5_Signed.pdf 129 RESOLUTION NO. R-2024- A RESOLUTION authorizing an Amendment to Airport Lease Agreement between the City of Yakima and McALLISTER MUSEUM OF AVIATION WHEREAS, the City and McALLISTER MUSEUM OF AVIATION entered into an Airport Lease Agreement effective July 1, 2000 for rental of property and facilities; and WHEREAS, the LESSOR and the LESSEE entered into an Airport Lease Agreement at 2008 S 16th Ave effective July 1, 2000; and WHEREAS, the parties wish to amend that agreement to allow for Tax Exempt Status and Rental Credit; Now, Therefore BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF YAKIMA: The City Manager is hereby authorized to execute the attached Amendment to Airport Lease Agreement Between Yakima Air Terminal-McAllister Field/City of Yakima and McALLISTER MUSEUM OF AVIATION, attached hereto. ADOPTED BY THE CITY COUNCIL this 3rd day of September, 2024. Patricia Byers, Mayor ATTEST: Rosalinda Ibarra, City Clerk 130 AMENDMENT#5 TO LEASE AGREEMENT BETWEEN CITY OF YAKIMA AND McALLISTER MUSEUM OF AVIATION THIS AMENDMENT TO THE AIRPORT LEASE AGREEMENT is made and entered into by and between the City of Yakima as the owner and operator of Yakima Air Terminal- McAllister Field, hereinafter referred to for purposes of this Amendment and the underlying Agreement as the "LESSOR", and McALLISTER MUSEUM OF AVIATION, a non-profit corporation in Washington State hereinafter referred to as "LESSEE": WHEREAS, the LESSOR and the LESSEE entered into an Airport Lease Agreement at 2008 S 16th Ave effective July 1, 2000; and WHEREAS, the parties wish to amend that agreement to allow for Tax Exempt Status and Rental Credit; NOW, THEREFORE, in consideration of the mutual promises set forth herein and the benefit to be derived by each party, it is agreed by and between LESSOR and OPERATOR that the lease shall be amended as follows: Each party acknowledges this is a new amendment to the underlying lease dated July 1, 2000, between the LESSOR and the LESSEE, and that this amendment supersedes and replaces all prior amendments. As used herein, "underlying Lease" is defined as the Lease Agreement dated July 1, 2000, and absent any amendment later released. The Lease in effect at any given time is defined by the underlying Lease and all active amendments. This amendment is effective October 1, 2024 through December 31, 2025. 1) Under Section 3. RENT, replace current paragraph 3.A and 3.B with the following: 3.A LESSEE promises and agrees to pay rent to LESSOR at the rate of $806.36 per month for the leased premises, made in advance on or before the 10th day of each month. Payments shall be made to the Yakima Air Terminal - McAllister Field in care of the Airport Manager's office. Any rental payments past due shall accrue a delinquency charge of eighteen percent (18%) per annum. The above rent reflects the current Standard Rate of $0.22 per square foot of land per year for aeronautical uses (65,236 square feet equates to a monthly rent of $1,195.99), reduced by a monthly Rent Credit of $389.63 given as a concession for in-kind services provided by McAllister Museum as noted in Exhibit D. LESSEE agrees to provide LESSOR with a written annual report no later than October 1st on the actual in-kind services provided compared to those described in Exhibit B. As a result of this annual report, the Rent Credit may be adjusted by subsequent Amendment to the underlying Lease. This credit is allowed under Federal Register/Vol. 64, No. 30 Section VII—Policies Regarding Requirement for a Self-Sustaining Airport Rate Structure, Sub-Section E. Use of Property by Not-for-Profit Aviation Organizations as noted in Exhibit C. Yakima Airport—McAllister Field Ground Lease Amendment—Amendment#5 for 2008 S 16th Ave "McAllister Museum of Aviation" 131 3.B The lease rental rate as provide for above shall be subject to review and modification January 1 of every year and shall be set at the then current Aviation Rate. 2) At the end of document, add Exhibit C and Exhibit D as described below: Exhibit C Frderrl Register L ul ti t. Nei ;>t` I:te....ts I•rtne.irt lb. reel \o,imu r., 7721 to(ling(fair mtuariet riles to capacth s urily.elle y to epee/hove with aeronautical missions may Include arroruutical users /fathet.for charge to of the airport Examples of acceptably the Ale National Curd aviation units of aeronautical users,tier F,%t tundras teas nxfude pttbitr parks.rectrailon the Army National Guard.US.Air the self sustaining assurance to be factllurs.and bike orpiment pants. Force Rrsrrnr-and tinal Reserve an satisfied by alrpoll charges that telex Example%of uses that would riot be units operating aircraft at the airpart- the cost to time sponsor of prosidtrg elletble are rued maintenance Resers r and Guard units es Meath has r aeronuutt<al tenter't and fectllttes to cqulpnwol storage;and paper.fur an historical presence at ter airport that ewers A fee for acronattical users set drpartreert,and orlur Igrrscrnnx'nr ppirrrdrs the.Lupin and Airway pursuant to a residual rosatrg farther*if they to not directly support ltnprenem nt Act of 1982_and prostdr tnrthodolrai'salttfles the requitement the oprtattc n of the aispon senate that directly benefit airport for a self-sustaining airport rate 2 the property-:molted would not ape-retfons aced safety earth an eras structure, reawcubly be expected to produce mutt renws Al and supplementary.I1trF tI.In establishing two firs and than dr mhrlmfs revenue at the time the capability. RrneratMng revenues front all unite es coomountty use is mrdemplated_and p; Use of fen oprrrh for Trrtmxxr Irrlecis airport owners and operators should not the properly is raw reaermalaly,expected seek to create rrirrwc sauphascs Ih at to be used by an aeronautical taunt or Mekte l a'rptlit property et alehk el reared the amounts to be used for catenate be needed fen atspwt lets ilwi tau market rental for public airport es stem pus and!w relict operations in the forrsreabk figure. transit ternunals<tight of way.and purposes for winch airport mrrturs Paten airport properly reasonably may related facilities will not be considered may be speret under 19 U S.C.. be expected to earn more than rirultrnal a stole:ben of 49 U.S.0 55 471071b1. §47107(b111).including reasonable revenue.it tun may be used for 47133 or 47107141131 if the trans/* reserves and ocher funds to facilitate comnaut1y put-pees at less than FMV system is Public!)owned and operated financing and to cover contingencies if the ref rnur earned from the for operated by contrail on behalf od der %lute fees cl ea Warsarranmulcal roarrtaarmity me appraximem the public tuner/.and the facilities are Lasers are not sit l to the revenue dart could otherwise be directly and suntan telly related to the reasonableness requirement or the generated.pros triers/that the other air Iran of passengers or Wrenn-ore at Transpremall rn Poh<y cam ForotilyNnn of till D air nit property.including use by airport airport tales and c hews the surphri 3 ilrr communes use dccs not s tilt WV and employees.1 Lease of funds accumulated tram thou`fees roast preclude erase of the property tat nominal value in flee circumstances be used in accafdanre with 19 L''S C airport purposes if.In the optnion of the described In this section would be 947107(b). airport sponsor.such rester will pros tar considered consistent with the sell C.Dliii- tel Charges for grater benefits to liar airport than sustaining requirement .1:'otrarronaurica]Feet/wee And Serie- s ioo fflum!on of the camrnunuty use 11 Peewee 7'ratm:System% I Anpmt revenue is rats to or used Sub)rrt to the griiet l guxdaatte set to support the capital or operating acmes G'raorafly-private ground forth alert a and the specific exception smith the rontmmetity Inc. trarnpuxsatlon so-Wm art c Is-lcp d.as a rioted below.the FAA interprets the nonactunsutiral Inc of the airport In wit sustaining asswa ter to t rim er that L.L se of Proprft1 by but far hare cases where publicly ow toed transit the airport receissr fair market value for .1u tarter'tJrXrnlieflotes services are eras-newly limited and the provision of nanaeronauUeal I .1n atrpan operator they charge whtere a pr1%arr vamst son ice et e-inn facilities and services,to the ebtero tether eel rental ryes and fees to the rauL or ferns preetdes the Former prw enable carsideftng the follow mg not for pallet aviation source of pubic transpcttatlon nuking circumstances at the airport tryat1 ratlrtss.to the extent that the property as abide at Int than fair If Prot ehti,Prop env leer Pubhe mate then it reasonahls justified by the nuriu-t rental to this private service CmanunY3-Aurpxiso's tangible al mean ibk bowfin to the would not be considered inconsistent an putt of to cis el as tatlon- with 19 U.S.C-§§471071b1.47133 or Making airport property as atlaler at a.Aviation mul.cums. 47107(ap(13l less than fair starlet rental value for b-Aeronautical sccrmdars and post public recreational and other secondary education prograttns Sertkei\'11l Reporting and Audit community anus.for the purpose of crwtductrd by accrnfited educational Regtlre'nntsls maintaining positive airport eornrn.nilty tomato too,:or The Federal Aviation Administration relations.can be a legitimate funs don of c.Cu it Air Patrol trots operating ./idiot warzioci Ate of I994 established a an airport proprietor to operating the aircraft at the airport: new rrquurrtserur for aupwds to submit angora Accordingly.in certain 2 Police or fire tmp)uine units annual fin.anrearl neerts to the circumstances,prnsidutg airport land operating aircraft at the airport generally Sec retain and the list rcquarrd the for such paepcncs will not be will be es peeled to pay a reasonable rate Scoriae)to cotriprfe the reports and to considered a violation of the self for aerurtaattral use od airport p eopers}'- submit a summary,report to Compress xrstaiitunq rr•qurrrnrcnt Gcnrtally,the but the saloe of any services provided The Federal Astaton Reanthnnratwn CU.,ti .sianc vc in whit h below market by the unit ha tmr airport one be disci Act of 1996 established a new use of airport land for community agalnut the applicable reasarrable rate requirement far airports toire lode is pi Toms will be cotistdrrrd cnrsluerat 4x Y.,.�1,r�r..r..ttl.r.s c tau, pant cad their audits under the tiuigk side the grant assurrtx es are Audit Act•a resins and reunion on the I.The contribution of the aup en a The FAA etirtctwledges that many use of a rpot revenue. property rnhanrrt public acceptance or airports peensde facilities to military the auporr Ina cocrnountly in the units with aeronautical missions at Annual Ffiiarx-uf Report* immediate area of the aupoet.the nominal lease rates The FAA dos.not Section 111(a)0)of the 1994 property is put to a general public rise coristriei this practice Into ststent with Authorization Act,49 U.S.0 desiredbr the lot al ronnmruuiy.and the the requirement for a sea sustaining 94710741(19).requires airport owners public use drx-s not acisersely West the airport rar stntxture Mtlttars unlit or operators to tubnue to the Sacrstars e Yakima Airport—McAllister Field Ground Lease Amendment—Amendment#5 for 2008 S ,, 16th Ave "McAllister Museum of Aviation" 132 Exhibit D LESSEE, as a non-profit aeronautical-related enterprise, agrees to deliver the aeronautical services noted below at no charge. In support of the goal of supporting and growing the aeronautical community in the Yakima area, LESSOR agrees to contribute the noted portion of the estimated annual value of these services in the form of a Rent Credit as described in Paragraph 3.A herein. Estimated %Supported by $Amount Credited to Description Annual Value YKM Rent (EAV) Reduction McAllister Rent _ (Annual) Conduct Youth and School Programs that demonstrate the working of aviation along with an 50% $1,500.00 explanation of the values of an airport in your $3,000 community Host community functions related to aviation $1,200 50% $600.00 Host Veterans' Day activities for the military o veterans $500 0% $0.00 Host other group meetings such as non-profit o organizations $1,200 0% $0.00 Host Flight Training and Flight Safety activities for $450 50% $225.00 _pilots and prospective pilots I Provide a display that depicts significant historical aviation activities for the main airport terminal. $1,200 50% $600.00 (We have done in the past-will reinstall once terminal remodel is done) Refresh the display at the terminal on a regular o basis as suggested by the Airport Board $600 0/ $0.00 Host the EAA Young Eagles program providing a $0 place for the children to access and exit the aircraft 50% $0.00 in a safe manner (No longer hosting) Provide meeting space for all aviation related $400 50% $200.00 organizations _. Continue to represent and display the rich aviation o history of the Yakima Valley $3,500 10% $350.00 Host and provide a backup meeting area for o Airport Board meetings $150 0% $0.00 Provide space for a backup Emergency Operations o Center at the airport, in the event of an emergency $2,000 10% $200.00 Provide space for special airport operations such as visiting aircraft of significant historical or $1,500 50% $750.00 technological importance Serve as a secure access point for the East end of the field (might be a TSA option or wildland fire $2,500 10% $250.00 fighting), in the event of an emergency Yakima Airport—McAllister Field Ground Lease Amendment—Amendment#5 for 2008 S 16th Ave "McAllister Museum of Aviation" 133 Provide CAP Hangar Space for$1.00 per year. Search & Rescue and Cadet Program.5-Star $1 50% $0.50 Community Service Support local restaurant by food for Museum $0 50% $0.00 activities (Did not provide EAV) _ Free Parking for visitors $0 50% $0.00 (Did not provide EAV) Annual Total $4,676 Monthly Total $389.63 Report Provided by: Roberta Dell Rent Credit Calculation By: Shelby Barrett Date: 25-Jul-24 Date: 8-Aug-24 3) Under Section 5. TAXES AND LIENS, replace current paragraph with the following: In addition to the rent payable above, LESSEE promises and agrees to pay, as the same become due and payable, all licenses, fees and taxes, including but not limited to the leasehold excise, required to be paid by LESSEE by reason of this Lease and by reason of LESSEE's use and occupancy of the leased premises and by reason of LESSEE's construction or ownership of improvements to the leased premises. LESSEE shall neither suffer nor permit the attachment of any lien or other encumbrance on the leased premises by reason of LESSEE's occupancy thereof. LESSEE agrees to indemnify LESSOR and shall hold LESSOR harmless from any such taxes and liens. LESSEE maybe exempt from paying Leasehold Tax if a Tax Exemption Report is provided to the airport annually, no later than October 1st, for Non-Profit Activities. Yakima Airport—McAllister Field Ground Lease Amendment—Amendment#5 for 2008 S 16th Ave "McAllister Museum of Aviation" 134 LESSOR CITY OF YAKIMA AIRPORT YAKIMA AIR TERMINAL— MCALLISTER FIELD 2406 W. Washington Avenue, Suite B Yakima, Washington 98903 (509) 575-6149— phone (509) 575-6185—fax By_ Date: Victoria Baker, City Manager ATTEST: By: Rosalinda Ibarra, City Clerk STATE OF WASHINGTON ) ) ss County of Yakima ) I certify that I know or have satisfactory evidence that Victoria Baker signed this instrument, on oath stated that he was authorized to execute the instrument and acknowledged it as the City Manager of the City of Yakima, Washington to be the free and voluntary act of such party for the uses and purposes mentioned in the instrument. Date By: Notary Public for the State of Washington Residing at: Appointment Expires Yakima Airport—McAllister Field Ground Lease Amendment—Amendment#5 for 2008 5 16th Ave "McAllister Museum of Aviation" 135 OPERATOR McALLISTER MUSEUM OF AVIATION 2008 S 16th Ave Yakima, WA 98903 509-457-4933 T" By: Greg B c'dck, Chairman Date �7 f STATE OF WASHINGTON 7 ss County of YAKIMA I certify that I know or have satisfactory evidence that Greg Babcock signed this instrument, on oath stated that he was authorized to execute the instrument and acknowledged it as Museum Chairman, to be the free and voluntary act of such party for the uses and purposes mentioned in the instrument.Date 1 lrr l -6`1 By: ',��e�►�IIiIH+f��i�� Not r Pu is r e State of WASHINGTON ` *—PY M 6.1% Resi g a : VOl IK Gl/14- =` �q?�,pnl r' .� � Appointment Expires �Y1I 13 ((3 (Q �a= : E 7 •: �t►c %V :;z201, •I Yakima Airport—McAllister Field Ground Lease Amendment—Amendment#5 for 2008 S 16th Ave "McAllister Museum of Aviation" 136