July 27, 2021 Local Government Assistance & Economic ...

KEVIN O’HANLON

[email protected]

Rio Grande Valley Office426 W. Caffery Ave. Pharr, Texas 78577

San Antonio Office117 W. Craig Place San Antonio, Texas 78212

O’Hanlon, Demerath & Castillo | 808 West Avenue | Austin Texas 78701 Telephone (512) 494-9949 | Facsimile (512) 494-9919

July 27, 2021

Local Government Assistance & Economic Analysis Texas Comptroller of Public Accounts P.O. Box 13528 Austin, Texas 78711-3528

RE: Amendment3 of the Application to the Brackett Independent School District from Zier Solar, LLC

To the Local Government Assistance & Economic Analysis Division:

Enclosed. Please find Amendment003 of the Application to the Brackett Independent School District from Zier Solar, LLC. The following changes have been made:

1. Section 2 – Applicant Information Question 1: Updated Authorized Company Consultant to

Nicko Keene Question 2: Secondary person has been removed

2. Section 9: Projected Time updated below: Question 2 – updated to QTR 4 2021 Question 4 – updated to January 1, 2023 Question 5 – Updated to QTR 1 2023 Question 6 – Updated to QTR 42022 Question 8 – Updated to QTR 4 2022

3. Tab 14 – Schedules A1 – C Schedule A1 updated changing total investment through 2021

to $4,950,000. Schedule A2 – Year 2022 shows total investment of

$141,002,028. Total investment up to $145,952,028. Investment updated and years updated on Schedule B Schedule C – Schedules updated with new years

A copy of the application will be submitted to the Kinney County Appraisal District.

1335-Brackett ISD-Zier Solar, LLC-Amendment003_Execution001 July 27, 2021


Sincerely,

Kevin O’Hanlon School District Consultant

Cc: Kinney CAD Zier Solar, LLC


KEVIN O’HANLON

[email protected]

Rio Grande Valley Office 426 W. Caffery Ave. Pharr, Texas 78577 San Antonio Office 117 W. Craig Place San Antonio, Texas 78212


October 19, 2021 Local Government Assistance & Economic Analysis Texas Comptroller of Public Accounts P.O. Box 13528 Austin, Texas 78711-3528 RE: Amendment004 of the Application to the Brackett Independent School District from Zier Solar, LLC To the Local Government Assistance & Economic Analysis Division:

Enclosed. Please find Amendment004 of the Application to the Brackett Independent School District from Zier Solar, LLC. The following changes have been made:

1. Section 9: Projected Time updated below: Question 4 – updated to January 1, 2024

2. Tab 14 – Schedules A1 – C Schedule A1 updated changing total investment through 2021

to $4,950,000. Schedule A2 – Fix #Ref showing in column E Schedule C – Added 3 jobs back to 2020 – Fixed final year to

show 2034-2049 and 2034-2048 A copy of the application will be submitted to the Kinney County Appraisal District. Sincerely, Kevin O’Hanlon School District Consultant Cc: Kinney CAD Zier Solar, LLC

1335-Brackett-Zier Solar-Amendment004_Execution001 October 19, 2021

Texas Comptroller of Public Accounts Data Analysis and

Transparency Form 50-296-A

SECTION 1: School District Information (continued)

3. Authorized School District Consultant (If Applicable)

DaniFirst Name

Partner Title

Moak, Case & Associates Firm Name

512 485-7878 Phone Number

NA Mobile Number (optional)

4. On what date did the district determine this application complete?

Casey Last Name

512 485-7888 Fax Number

<lease @moakcasey.com Email Address

Janua 23,219

5. Has the district determined that the electronic copy and hard copy are identical? . . . . . . . . . . . . . . . . • . . . . . . . . . . . • . . . . . . . . rn Yes □ No

SECTION 2: Applicant Information

1. Authorized Company Representative (Applicant)

Nicko First Name

Authorized Person Title

3402 Pico Blvd, Suite 215

Street Address

Same as above

Mailing Address

Santa Monica

City

903-371-0508

Phone Number

Mobile Number (optional)

Keene

Last Name

Zier Solar, LLC

Organization

CA

State

Fax Number

[email protected] Business Email Address

90405

ZIP

2. Will a company official other than the authorized company representative be responsible for responding to futureinformation requests? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . • . D Yes [!] No

2a. If yes, please fill out contact information for that person.

First Name Last Name

Title Organization

Street Address

Mailing Address

City State ZIP

-----·---

Phone Number Fax Number

Mobile Number (optional) Business Email Address

3. Does the applicant authorize the consultant to provide and obtain information related to this application? . . . . . . . . . . . . . . . . . . D Yes D No

For more information, visit our website: comptroller.texas.gov/economy/local/ch313/ Page2

50-296-A • 03-17/3

NA

NA NA

NA NA

NA

NA

NA NA NA

NA NA

NA NA

X


QTR 2 2022

January 1, 2024

QTR 1 2024

QTR 4 2023

QTR 4 2023


Date 7/12/2021Applicant Name Zier Solar, LLC Form 50-296A

ISD Name Brackett ISD Revised May 2014

Column A Column B Column C Column D Column E

YearSchool Year (YYYY-YYYY)

Tax Year (Fill in actual tax year below) YYYY

New investment (original cost) in tangible personal property placed in service during this

year that will become Qualified Property

New investment made during this year in buildings or permanent nonremovable

components of buildings that will become Qualified Property

Other new investment made during this year that will not become Qualified Property [SEE

NOTE]

Other new investment made during this year that may become Qualified Property [SEE

NOTE]

Total Investment (Sum of Columns A+B+C+D)

[The only other investment made before filing complete application with district that may

become Qualified Property is land.]

0.00 0.00 0.00 0.00 0.00

QTP1 2020-2021 2020 2,415,475.00$ 0.00 0.00 0.00 2,415,475.00$

QTP2 2021-2022 2021 2,534,525.00$ 0.00 0.00 0.00 2,534,525.00$

4,950,000.00$ 0.00 0.00 0.00 4,950,000.00$

Total Qualified Investment (sum of green cells) $ 4,950,000.00

For All Columns: List amount invested each year, not cumulative totals.Column A:

Column B: Column C:

Column D:Total Investment: Add together each cell in a column and enter the sum in the blue total investment row. Enter the data from this row into the first row in Schedule A2.

Qualified Investment: For the green qualified investment cell, enter the sum of all the green-shaded cells.

Investment made after final board approval of application and before Jan. 1 of first complete

tax year of qualifying time period

Schedule A1: Total Investment for Economic Impact (through the Qualifying Time Period)

PROPERTY INVESTMENT AMOUNTS(Estimated Investment in each year. Do not put cumulative totals.)

Complete tax years of qualifying time period

Investment made before filing complete application with district

-- 2019-2020

Dollar value of other investment that may affect economic impact and total value. Examples of other investment that may result in qualified property are land or professional services.

Total Investment through Qualifying Time Period [ENTER this row in Schedule A2]

This represents the total dollar amount of planned investment in tangible personal property. Only include estimates of investment for "replacement" property if the property is specifically described in the application.Only tangible personal property that is specifically described in the application can become qualified property.The total dollar amount of planned investment each year in buildings or nonremovable component of buildings.Dollar value of other investment that may affect economic impact and total value. Examples of other investment that will not become qualified property include investment meeting the definition of 313.021(1) but not creating a new improvement as defined by TAC 9.1051. This is proposed property that functionally replaces existing property; is used to maintain, refurbish, renovate, modify or upgrade existing property; or is affixed to existing property—described in SECTION 13, question #5 of the application.

Enter amounts from TOTAL row above in Schedule A2

2019

Not eligible to become Qualified Property

Investment made after filing complete application with district, but before final board

approval of application


Date 9/9/2021Applicant Name Zier Solar Form 50-296A

ISD Name Brackett ISD Revised May 2014



Tax Year (Fill in actual tax year below) YYYY

New investment (original cost) in tangible personal property placed in service during this year that will become Qualified Property

New investment made during this year in buildings or permanent nonremovable

components of buildings that will become Qualified Property

Other investment made during this year that will not become Qualified Property [SEE

NOTE]

Other investment made during this year that will become Qualified Property {SEE NOTE]

Total Investment (A+B+C+D)

4,950,000.00$ 0.00 0.00 0.00 4,950,000.00$

0 2019-2020 2019-$ -$ -$ -$

1 2020-2021 20202,415,475.00$ 2,415,475.00$

2 2021-2022 20212,534,525.00$ -$ -$ 2,534,525.00$

2022-2023 202270,501,014.00$ 70,501,014.00$

2023-2024 202370,501,014.00$ -$ -$ -$ 70,501,014.00$

1 2024-2025 2024 -$ -$ -$ -$ -$ 2 2025-2026 2025 -$ -$ -$ -$ -$ 3 2026-2027 2026 -$ -$ -$ -$ -$ 4 2027-2028 2027 -$ -$ -$ -$ -$ 5 2028-2029 2028 -$ -$ -$ -$ -$ 6 2029-2030 2029 -$ -$ -$ -$ 7 2030-2031 2030 -$ -$ -$ -$ -$ 8 2031-2032 2031 -$ -$ -$ -$ -$ 9 2032-2033 2032 -$ -$ -$ -$ -$

10 2033-2034 2033 -$ -$ -$ -$ -$ Total Investment made through limitation 145,952,028.00$ -$ -$ -$ 145,952,028.00$

11 2034-2035 2034 -$ -$ 12 2035-2036 2035 -$ -$ 13 2036-2037 2036 -$ -$ 14 2037-2038 2037 -$ -$ 15 2038-2039 2038 -$ -$ 16 2039-2040 2039 -$ -$ 17 2040-2041 2040 -$ -$ 18 2041-2042 2041 -$ -$ 19 2042-2043 2042 -$ -$ 20 2043-2044 2043 -$ -$ 21 2044-2045 2044 -$ -$ 22 2045-2046 2045 -$ -$ 23 2046-2047 2046 -$ -$ 24 2047-2048 2047 -$ -$ 25 2048-2049 2048 -$ -$

* All investments made through the qualifying time i d t d d t t l d S h d l A1 *** If your qualifying time period will overlap your value limitation period, do not also include investment made during the qualifying time period in years 1 and/or 2 of the value limitation period, depending on the overlap. Only include investments/years that were not captured on Schedule A1.

For All Columns: List amount invested each year, not cumulative totals. Only include investments in the remaining rows of Schedule A2 that were not captured on Schedule A1.

Column A: This represents the total dollar amount of planned Only tangible personal property that is specifically

Column B: The total dollar amount of planned investment Column C: Dollar value of other investment that may affect

Column D: Dollar value of other investment that may affect economic impact and total value. Examples of other investment that may result in qualified property are land or professional services.

*Years Before Limitation But Outside Qualifying Time Period

Value limitation period***

Additional years for 25 year economic impact as required by 313.026(c)(1)

Schedule A2: Total Investment for Economic Impact (including Qualified Property and other investments)

PROPERTY INVESTMENT AMOUNTS(Estimated Investment in each year. Do not put cumulative totals.)

Total Investment from Schedule A1* -- TOTALS FROM SCHEDULE A1Enter amounts from TOTAL row in Schedule A1 in the row below

Continue to maintain viable presence

Each year prior to start of value limitation period**


DateApplicant Name Form 50-296AISD Name Revised May 2014


Tax Year (Fill in actual tax year) YYYY

Estimated Market Value of Land

Estimated Total Market Value of new

buildings or other new improvements

Estimated Total Market Value of tangible

personal property in the new buildings or "in or on the new improvements"

Market Value less any exemptions (such as pollution control) and

before limitationFinal taxable value for I&S after all reductions

Final taxable value for M&O after all reductions

Pre-Year 0 2019-2020 20191 2020-2021 2020 -$ 2 2021-2022 2021 N/A -$

2022-2023 2022N/A -$

2023-2024 202381,000,000.00$ 81,000,000.00$ 81,000,000.00$ 81,000,000.00$

1 2024-2025 2024 N/A -$ 121,868,250.00$ 121,868,250.00$ 121,868,250.00$ 10,000,000.00$ 2 2025-2026 2025 N/A -$ 101,759,988.75$ 101,759,988.75$ 101,759,988.75$ 10,000,000.00$ 3 2026-2027 2026 N/A -$ 84,969,590.61$ 84,969,590.61$ 84,969,590.61$ 10,000,000.00$ 4 2027-2028 2027 N/A -$ 70,949,608.16$ 70,949,608.16$ 70,949,608.16$ 10,000,000.00$ 5 2028-2029 2028 N/A -$ 59,242,922.81$ 59,242,922.81$ 59,242,922.81$ 10,000,000.00$ 6 2029-2030 2029 N/A -$ 49,467,840.55$ 49,467,840.55$ 49,467,840.55$ 10,000,000.00$ 7 2030-2031 2030 N/A -$ 41,305,646.86$ 41,305,646.86$ 41,305,646.86$ 10,000,000.00$ 8 2031-2032 2031 N/A -$ 34,490,215.13$ 34,490,215.13$ 34,490,215.13$ 10,000,000.00$ 9 2032-2033 2032 N/A -$ 28,799,329.63$ 28,799,329.63$ 28,799,329.63$ 10,000,000.00$

10 2033-2034 2033 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 10,000,000.00$ 11 2034-2035 2034 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 12 2035-2036 2035 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 13 2036-2037 2036 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 14 2037-2038 2037 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 15 2038-2039 2038 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 16 2039-2040 2039 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 17 2040-2041 2040 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 18 2041-2042 2041 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 19 2042-2043 2042 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 20 2043-2044 2043 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 21 2044-2045 2044 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 22 2045-2046 2045 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 23 2046-2047 2046 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24 2047-2048 2047 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 25 2048-2049 2048 N/A -$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$ 24,047,440.24$

Notes:

Continue to maintain viable

presence

Market value in future years is good faith estimate of future taxable value for the purposes of property taxation.Only include market value for eligible property on this schedule.

Additional years for 25 year

economic impact as

required by 313.026(c)(1)

Schedule B: Estimated Market And Taxable Value (of Qualified Property Only)

Zier Solar, LLC

Brackett ISDQualified Property Estimated Taxable Value

Value Limitation Period

9/9/2021

Qualified Investment

*Year Before Limitation But

Outside Qualifying Time

Period

DateApplicant Name Form 50-296AISD Name Revised May 2014

Non-Qualifying Jobs



Tax Year (Actual tax year)

YYYY

Number of Construction FTE's or man-hours

(specify)Average annual wage rates

for construction workers

Number of non-qualifying jobs applicant estimates it

will create (cumulative)

Number of new qualifying jobs applicant commits to

create meeting all criteria of Sec. 313.021(3)

(cumulative)Average annual wage of

new qualifying jobs

Pre-Year 0 2019-2020 2019

1 2020-2021 2020

0 0 0 3 55,063.84$

2 2021-2022 2021 0 0 -$

2022-2023 2022 200 FTE's 29,718.00$ 0 0 -$

2023-2024 2023 200 FTE's 29,718.00$ 0 0 -$

1 2024-2025 2024 N/A N/A 0 3 55,063.84$

2 2025-2026 2025 N/A N/A 0 3 55,063.84$

3 2026-2027 2026 N/A N/A 0 3 55,063.84$

4 2027-2028 2027 N/A N/A 0 3 55,063.84$

5 2028-2029 2028 N/A N/A 0 3 55,063.84$

6 2029-2030 2029 N/A N/A 0 3 55,063.84$

7 2030-2031 2030 N/A N/A 0 3 55,063.84$

8 2031-2032 2031 N/A N/A 0 3 55,063.84$

9 2032-2033 2032 N/A N/A 0 3 55,063.84$

10 2033-2034 2033 N/A N/A 0 3 55,063.84$

Years Following Value Limitation

Period

11 through

252034-2049 2034-2048 N/A N/A 0 3 55,063.84$

Notes: See TAC 9.1051 for definition of non-qualifying jobs.Only include jobs on the project site in this school district.

C1. Yes No

C1a. Yes No

C1b. Yes No

If yes, answer the following two questions:

Are the cumulative number of qualifying jobs listed in Column D less than the number of qualifying jobs required by statute? (25 qualifying jobs in Subchapter B districts, 10 qualifying jobs in Subchapter C districts)

Will the applicant request a job waiver, as provided under 313.025(f-1)?

Will the applicant avail itself of the provision in 313.021(3)(F)?

Schedule C: Employment Information

Zier Solar, LLCBrackett ISD

Construction Qualifying Jobs

Value Limitation Period

The qualifying time period could overlap the value limitation

period.

9/9/2021

Qualified Investment Period

*Year Before Limitation But

Outside Qualifying Time Period


Texas Comptroller of Public Accounts Data Analysis and

Transparency Form 50-296-A

SECTION 16: Authorized Signatures and Applicant Certification

After the application and schedules are complete, an authorized representative from the school district and the business should review the application documents and complete this authorization page. Attach the completed authorization page in Tab 17. NOTE: If you amend your application, you will need to obtain new signatures and resubmit this page, Section 16, with the amendment request.

1. Authorized School District Representative Signature

I am the authorized representative for the school district to which this application is being submitted. I understand that this application is a governmentrecord as defined in Chapter 37 of the Texas Penal Code.

Superintendent Tille

Dale 1 ( 1

2. Authorized Company Representative (Applicant) Signature and Notarization

I am the authorized representative for the business entity for the purpose of filing this application. I understand that this application is a governmentrecord as defined in Chapter 37 of the Texas Penal Code. T he information contained in this application and schedules is true and correct to the best of my knowledge and belief. I hereby certify and affirm that the business entity I represent is in good standing under the laws of the state in which the business entity was organized and that no delinquent taxes are owed to the State of Texas.

f\-�cv'� rt�o..)

, �$-ejffl""-1Wanagfa print► here Nicko Keene

��. ,.,.�Fr[;i:C_�""'" Tille

Signature (Authorized Company Representative (Applicant)) Dale

GIVEN under my hand and seal of office this, the

--�,day of ________________ _

Notary Public in and �e State of Texas

(Notary Sea/J My Commission expires: """"'�--�--\j-(}.:,-se--se-e---�- JJ

If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a sta�l�lony �� Code Section 37.10.

For more information, visit our website: comptroller.texas.gov/economy/local/ch313/

50-296-A • 03-17/3


July 26, 2021


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