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CM-2005-033c Doug Greenholz Real Estate Manager 7243 S. Sundown Cir, Suite B-2 Littleton, CO 80120 tel: 303-794-1138; f: 303-703-8519 doug.greenholz@memo.ikea.com March 11, 2005 James R. Nuse, P.E. City Manager City of Round Rock 221 E. Main Street Round Rock, TX 78664 Dear Mr. Nuse: We have been discussing the feasibility of IKEA building a store in Round Rock for several months. A key component to IKEA's decision to pursue such a project is a development agreement between IKEA and the City of Round Rock, including incentives, without which, such a project would not be possible. IKEA desires, and the City of Round Rock has agreed to the extent permitted by state law, to keep the substance of our discussions confidential until such time IKEA is prepared to announce such project. We understand that, accordingly, the City cannot enter into a binding agreement with IKEA until a public hearing at City Council takes place. However, in the meantime, I believe it would be useful for IKEA and the City to have a common non-binding understanding of the business terms which we have the intent of pursuing, subject to City Council and IKEA Board approval. To that end, below is my understanding of the key business terms that we have the intent to reflect in a formal agreement: Document Development Agreement — a. Economic Development Program Agreement b. Property Tax Abatement Agreement Each agreement to be in accordance with all applicable legal and regulatory requirements. Parties IKEA Property, Inc. City of Round Rock Project Subject to IKEA store, approximately 265,000 sf within Round Rock city Agreement limits ® Printed on Recycled Papei Orn -aooS-o33 March 11, 2005 Page 2 of 3 Term Start Term End Economic Development Program (City) Payment of Economic Development Program Payment IKEA Way Expediting Approvals Opening of IKEA store Earlier of: a) 7 years -or- b) IKEA receives a cumulative benefit of $5,000,000 from City of Round Rock in the form of Economic Development Program Payments [based upon 1°/.0 Sales Tax component collections for the Project] and Property tax abatement and IKEA receives a cumulative benefit of $1,000,000 from Williamson County in the form of Property tax abatement. City to grant to IKEA an Economic Development Program payment (based on IKEA's sales tax collections from the 1% sales tax component (i.e. one-half of City's 2% rate) as reported to the Comptroller's Office of the State of Texas. City will provide a Property tax abatement based on 100% of the IKEA property value eligible for abatement for a period of 5 years. The value of the City Economic Development Program and property tax abatement will be subject to a $5,000,000 limitation or 7 year duration, whichever is achieved first. Quarterly Conditioned upon consent from the developer, City will allow the naming of the main entry to IKEA "IKEA Way" and IKEA to use "IKEA Way" as its official address, whether IKEA Way is a public or private road. • City to assist IKEA and developer in expediting zoning, site plan, plat approvals. • City to provide comments to permit submittal or resubmittal within 15 working days of submittal to City. • City to split permits (i.e. site, utility, foundation, structural, building, signage) in the interest of expediting permit issuance. • City to schedule inspections on priority basis in order to fast track construction. March 11, 2005 Page 3 of 3 Fee Waiver County Contingency Destination Retailer City to waive all City -controlled fees (except water and wastewater impact fees and structural inspection fees), plan review and permit fees. This agreement would be contingent on IKEA entering into a property tax abatement agreement with Williamson County. The Economic Development program is structured on the basis that IKEA is a destination -based retailer. Annually, upon request from City, IKEA will provide actual sales data indicating the percentages of customers with Round Rock zip codes versus those from outside Round Rock. If the above accurately reflects your understanding of the key business terms, please indicate so by signing below and returning to me. On behalf of IKEA, I look forward to continuing to work with the City of Round Rock. Doug Greenholz Real Estate Manager cc: Joan Hooke Dave Larsson Jerry Webberman Jennifer Frank City of Round Rock 1 es R. Nuse, P.E. Manager Mdti Date