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LTC 614-2017 Results of Recent Bond SalesOFFICE OF THE CITY MANAGEP LTC # 614-2017 LETTER TO COMMISSION TO: Dan Gelber and Members of the City C17) mission (, FROM: Jimmy L. Morales, City Manager . DATE: December 22, 2017 SUBJECT: Results of Recent Bond Sales The purpose of this LTC is to advise the Mayor and City Commission of the results of recent bond sales for the Stormwater System and the Water & Sewer System. The City had two very successful bond pricings in November and December 2017 to provide $100 million in funds for stormwater capital improvements and $85 million in water and sewer capital improvements. The City was also able to combine these new money needs with refinancings of outstanding debt at lower interest rates to provide savings. The recently approved Senate and House Tax Reform legislation eliminates advance refunding bonds effective January 1, 2018. The City successfully accelerated its stormwater bond issue several months to advance refund previous Stormwater Bonds and lock in $5.5 million in savings over the life of the refinancing. The advance refunding of certain Water and Sewer Bonds generated $7.2 million in savings over the life of the refinancing. Stormwater Bonds The City's $156,550,000 Stormwater Revenue and Revenue Refunding Bonds, Series 2017, provide $100 million for capital improvements. The Bonds have an all-inclusive true interest cost of 3.81% for 30 year fixed rate debt. The Series 2017 Stormwater Bonds also refinanced $69 million in previous bond issues at lower interest rates. The financing was originally scheduled for 2018, but was accelerated due to the proposed elimination of advance refundings in the federal government's tax reform legislation. The advance refunding generated $5.5 million in savings, with average annual savings of $230,000 in 2018-2041. (Nater & Sewer Bonds The City's $115,180,000 Water and Sewer Revenue and Revenue Refunding Bonds, Series 2017, provide $85 million for capital improvements. The Bonds have an all-inclusive true interest cost of 3.75% for 30 year fixed rate debt. The Series 2017 Water and Sewer Bonds also refinanced $44 million in previous bond issues at lower interest rates. The advance refunding generated $7.2 million in savings, with average annual savings of $550,000 in 2018 — 2030. The refinancing also restructured the debt to provide more overall level debt service, which reduces the impact of the additional debt service for capital improvements to ratepayers. In summary, strong credit ratings helped the City's bond issues receive robust demand in a buyer's market with the highest level of supply since the Tax Reform Act of 1986. Locking in low financing costs for capital improvements and achieving interest savings for the City's Water and Sewer and Stormwater systems greatly benefit current and future ratepayers. JLM/JW C�