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HomeMy WebLinkAbout2026-02-17 I01F_01 Sixth Amendment - Quarter at Waukee Development AgreementAGENDA ITEM: CITY OF WAUKEE, IOWA CITY COUNCIL MEETING COMMUNICATION MEETING DATE: February 17, 2026 AGENDA ITEM:Consideration of approval of a resolution approving and authorizing execution of a Sixth Amendment to the Agreement for Private Development and Minimum Assessment Agreement with The Quarter at Waukee, LLC FORMAT:Resolution SYNOPSIS INCLUDING PRO & CON: The proposed Sixth Amendment and Minimum Assessment Agreement extends the completion deadlines for certain projects and buildings within the development. The developer’s required minimum investment remains unchanged at $116,025,000. FISCAL IMPACT INCLUDING COST/BENEFIT ANALYSIS: The economic development grants for the project will not increase, and the TIF rebate percentage will remain unchanged. COMMISSION/BOARD/COMMITTEE COMMENT: STAFF REVIEW AND COMMENT: RECOMMENDATION: Staff recommends approval of the Resolution ATTACHMENTS: I. Proposed Resolution II. Sixth Amendment to the Agreement for Private Development and Minimum Assessment Agreement with The Quarter at Waukee, LLC PREPARED BY: Jennifer Brown, Director of Economic Development REVIEWED BY: PUBLIC NOTICE INFORMATION – NAME OF PUBLICATION: DATE OF PUBLICATION: I1F1 RESOLUTION NO. ______ RESOLUTION APPROVING AND AUTHORIZING EXECUTION OF A SIXTH AMENDMENT TO THE AGREEMENT FOR PRIVATE DEVELOPMENT AND MINIMUM ASSESSMENT AGREEMENT BY AND BETWEEN THE CITY OF WAUKEE AND THE QUARTER AT WAUKEE, L.L.C. WHEREAS, by Resolution No. 2022-535, adopted December 19, 2022, this Council found and determined that certain areas located within the City are eligible and should be designated as an urban renewal area under Iowa law, and approved and adopted The Quarter Commercial Urban Renewal Plan (the "Plan" or "Urban Renewal Plan") for The Quarter Commercial Urban Renewal Area (the "Area" or "Urban Renewal Area") described therein, which Plan has been amended and is on file in the office of the Recorder of Dallas County; and WHEREAS, it is desirable that properties within the Area be redeveloped as part of the overall redevelopment area covered by said Plan; and WHEREAS, the City of Waukee, Iowa ("City") and The Quarter at Waukee, L.L.C. ("Developer") previously entered into an Agreement for Private Development dated December 19, 2022 and a Minimum Assessment Agreement also dated December 19, 2022 (together, the "Agreement"), pursuant to which, among other things, the Developer agreed to construct certain Minimum Improvements (as defined in the Agreement) on certain real property located within the Urban Renewal Area (the "Development Property"), the City agreed to provide certain incentives described as "Economic Development Grants" to the Developer in exchange for Developer’s obligations under the terms and conditions of the Agreement, and the parties agreed to set certain Minimum Actual Values for the assessment of the Minimum Improvements; and WHEREAS, the City and Developer previously entered into a First Amendment to the Agreement on January 16, 2023 to (a) amend the description of some of the Buildings being constructed as part of the Minimum Improvements; (b) amend the minimum actual values for some of the Buildings to be constructed on the Development Property; and (c) revise the Economic Development Grant schedules for some of the Buildings to be constructed on the Development Property; a Second Amendment to the Agreement on March 6, 2023 to amend the deadline for Developer’s acquisition of certain Development Property, as legally defined in the Second Amendment; a Third Amendment to the Agreement on July 10, 2023 to adjust the descriptions, Minimum Actual Value schedules, and Economic Development Grant schedules for Building F1 and Building F2 being constructed as part of the Minimum Improvements; a Fourth Amendment to the Agreement on January 15, 2024 to adjust the Economic Development Grant schedule and Minimum Actual Value schedule for Building V1 being constructed as part of the Minimum Improvements; and a Fifth Amendment to the Agreement on February 18, 2025 to add real estate to the Development Property, adjust certain legal descriptions due to re-platting, adjust the description of the Minimum Improvements being constructed, and update Minimum Actual Value schedules and Economic Development Grant schedules for certain Buildings being constructed as part of the Project; and WHEREAS, the City and Developer desire to make additional changes to the terms of the Agreement, pursuant to a proposed Sixth Amendment to the Agreement (the "Sixth Amendment"), to update completion dates and assessment termination dates for particular Buildings; and WHEREAS, Chapters 15A and 403, Code of Iowa, authorize cities to make grants for economic development in furtherance of the objectives of an urban renewal project and to appropriate such funds and make such expenditures as may be necessary to carry out the purposes of said Chapters, and to levy taxes and assessments for such purposes; and WHEREAS, the Council has determined that the Sixth Amendment is in the best interests of the City and the residents thereof and that the performance by the City of its obligations thereunder is a public undertaking and purpose and in furtherance of the Plan and the Urban Renewal Law and, further, that the Sixth Amendment and the City's performance thereunder is in furtherance of appropriate economic development activities and objectives of the City within the meaning of Chapters 15A and 403, Code of Iowa, taking into account any or all of the factors set forth in Chapter 15A, Code of Iowa, to wit: a. Businesses that add diversity to or generate new opportunities for the Iowa economy should be favored over those that do not. b. Development policies in the dispensing of the funds should attract, retain, or expand businesses that produce exports or import substitutes, or which generate tourism- related activities. c. Development policies in the dispensing or use of the funds should be targeted toward businesses that generate public gains and benefits, which gains and benefits are warranted in comparison to the amount of the funds dispensed. d. Development policies in dispensing the funds should not be used to attract a business presently located within the state to relocate to another portion of the state unless the business is considering in good faith to relocate outside the state or unless the relocation is related to an expansion which will generate significant new job creation. Jobs created as a result of other jobs in similar Iowa businesses being displaced shall not be considered direct jobs for the purpose of dispensing funds. NOW THEREFORE, BE IT RESOLVED, BY THE CITY COUNCIL OF THE CITY OF WAUKEE IN THE STATE OF IOWA: Section 1.That the performance by the City of its obligations under the Sixth Amendment and the Agreement and Minimum Assessment Agreement, as amended, be and is hereby declared to be a public undertaking and purpose and in furtherance of the Plan and the Urban Renewal Law and, further, that the Sixth Amendment, the Agreement, the Minimum Assessment Agreement, and the City's performance thereunder is in furtherance of appropriate economic development activities and objectives of the City within the meaning of Chapters 15A and 403, Code of Iowa, taking into account the factors set forth therein. Section 2.That the form and content of the Sixth Amendment, the provisions of which are incorporated herein by reference, be and the same hereby are in all respects authorized, approved and confirmed, and the Mayor and the City Clerk be and they hereby are authorized, empowered and directed to execute, attest, seal and deliver the Sixth Amendment for and on behalf of the City in substantially the form and content now before this meeting, but with such changes, modifications, additions or deletions therein as shall be approved by such officers, and that from and after the execution and delivery of the Sixth Amendment, the Mayor and the City Clerk are hereby authorized, empowered and directed to do all such acts and things and to execute all such documents as may be necessary to carry out and comply with the provisions of the Agreement and Minimum Assessment Agreement, as amended, and the Sixth Amendment as executed. PASSED AND APPROVED this 17th day of February, 2026. Mayor ATTEST: City Clerk 1 Execution Version Type of Document: SIXTH AMENDMENT TO THE AGREEMENT FOR PRIVATE DEVELOPMENT AND MINIMUM ASSESSMENT AGREEMENT BETWEEN THE CITY OF WAUKEE AND THE QUARTER AT WAUKEE, L.L.C. Return Document to: Becky Schuett City of Waukee 203 W. Hickman Rd. Waukee, IA 50263 Preparer Information: Joel B. Templeman Peddicord Lillis, LLP 4949 Westown Parkway, Suite 200 West Des Moines, IA 50266 (515) 243-2100 LEGAL DESCRIPTION: Lots 2, 8, 10, 11 and 13, and Outlots Y and Z in KeeTown Loop Plat 1, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa; AND Lots 2 and 3, except the East 42.03 Feet of Lot 3, in KeeTown Loop Plat 2, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa; AND Lots 1 and 2 in KeeTown Loop Plat 3, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa; AND Lots 6, 7 and 8, and Outlots W and X in KeeTown Loop Plat 4, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa; AND Lots 1 – 3 in KeeTown Loop Plat 5, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa; AND Lots 1 and 2 in KeeTown Loop Plat 6, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa. AND Lot 15 in KeeTown Loop Plat 1, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa. 2 Execution Version SIXTH AMENDMENT TO AGREEMENT FOR PRIVATE DEVELOPMENT AND MINIMUM ASSESSMENT AGREEMENT BY AND BETWEEN CITY OF WAUKEE, IOWA AND THE QUARTER AT WAUKEE, L.L.C. THIS SIXTH AMENDMENT ("Amendment" or “Sixth Amendment”) to that certain AGREEMENT FOR PRIVATE DEVELOPMENT and MINIMUM ASSESSMENT AGREEMENT, each dated December 19, 2022, as amended by the First Amendment, Second Amendment, Third Amendment, Fourth Amendment, and Fifth Amendment, respectively (each hereinafter defined), by and between the CITY OF WAUKEE, IOWA, a municipality (the "City"), established pursuant to the Code of Iowa and acting under the authorization of Chapters I5A and 403 of the Code of Iowa, 2025, as amended ("Urban Renewal Act") and THE QUARTER AT WAUKEE, L.L.C., an Iowa limited liability company, having offices for the transaction of business at 4011 Avenue of the Cities, Ste. 101B, Moline, IL 61265 ("Developer"), is made as of ___________________, 2026. WITNESSETH: WHEREAS, the City and Developer previously executed an Agreement for Private Development dated December 19, 2022 ("Agreement"), a Memorandum of which is recorded with the County Recorder of Dallas County, Iowa in Book 2022 at Page 25663, involving the following Development Property: Lots 2-3 and 5-15, KeeTown Loop Plat 1, an Official Plat, now including and forming a part of the City of Waukee, Dallas County, Iowa; and Lots 1-3, KeeTown Loop Plat 2, an Official Plat, now including and forming a part of the City of Waukee, Dallas County, Iowa , which have been re-platted as follows: Lots 2, 8, 10, 11 and 13, and Outlots Y and Z in KeeTown Loop Plat 1, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa; AND Lots 2 and 3, except the East 42.03 Feet of Lot 3, in KeeTown Loop Plat 2, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa; AND Lots 1 and 2 in KeeTown Loop Plat 3, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa; AND 3 Execution Version Lots 1 – 8, and Outlots W, X, Y and Z in KeeTown Loop Plat 4, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa. Said tracts of land subject to all covenants, restrictions and easements of record; and WHEREAS, the Agreement included a Minimum Assessment Agreement between the City and Developer also dated December 19, 2022 ("Minimum Assessment Agreement"), which was recorded with the County Recorder of Dallas County, Iowa in Book 2022 at Page 25664, pursuant to which the parties agreed the Buildings to be constructed on the Development Property as part of the Minimum Improvements would be subject to certain Minimum Actual Values for assessment purposes; and WHEREAS, the Agreement and Minimum Assessment Agreement were subsequently amended by that certain First Amendment to Agreement for Private Development and Minimum Assessment Agreement, dated January 16, 2023 and recorded in the records of the Dallas County Recorder on January 31, 2023 in Book 2023 at Page 1318 (“First Amendment”); Second Amendment to Agreement for Private Development (“Second Amendment”) dated March 6, 2023; Third Amendment to Agreement for Private Development (“Third Amendment”) dated July 10, 2023; Fourth Amendment to Agreement for Private Development (“Fourth Amendment”) dated January 15, 2024; and Fifth Amendment to Agreement for Private Development (“Fifth Amendment”) dated January 6, 2025; and WHEREAS, the City and Developer desire to make additional changes to the Agreement and the Minimum Assessment Agreement for the following reasons: to update completion dates and assessment termination dates. Unless otherwise amended by this Amendment, the parties ratify the terms and conditions of the Agreement and Minimum Assessment Agreement, as amended. 1. Definitions. All capitalized words used herein and not specifically defined shall have the same definitions as in the Agreement and Minimum Assessment Agreement , as previously amended, except for the following changes: Minimum Improvements means the construction of fourteen (14) commercial structures and two parking lots, as more particularly described in amended Exhibit B attached to this Sixth Amendment. 2. Assessed Value Revisions. To reflect certain revisions due to changes in the Project, the chart included in Section 3.4(a) of the Agreement and paragraph 1 of the Minimum Assessment Agreement is deleted in its entirety and replaced, as follows: Building Parcel Legal Description Minimum Actual Value (AFTER rollback) To Be Assessed Upon Completion But No Later Than the Following Date Assessment Termination Date Building V1 Lot 10, KeeTown Loop Plat 1 $28,500,000.00 January 1 , 2024 December 31, 2044 Building H1 Lot 3 , KeeTown Loop Plat 2 $17,500,000.00 January 1 , 2025 December 31, 2041 4 Execution Version Building R1 Lot 1, KeeTown Loop Plat 3 $2,000,000.00 January 1, 2025 December 31, 2037 Building R2 Lot 3, KeeTown Loop Plat 5 $5,875,000.00 January 1, 2028 December 31, 2040 Event Parking Lot 2, KeeTown Loop Plat 2; Lot 11, KeeTown Loop Plat 1; Lot 15, KeeTown Loop Plat 1; Lot 2, KeeTown Loop Plat 5 $7,000,000.00 January 1, 2024 December 31, 2036 Building F1 Lot 2, KeeTown Loop Plat 1 $2,100,000.00 January 1, 2025 December 31, 2037 Building F2 Lot 8, KeeTown Loop Plat 1 $2,100.000.00 January 1, 2029 December 31, 2041 Building F3 Lot 13, KeeTown Loop Plat 1 $5,000,000.00 January 1, 2026 December 31, 2038 Building F4 Lot 8, KeeTown Loop Plat 4 $1,350,000.00 January 1, 2027 December 31, 2039 Building F5 Lot 2, KeeTown Loop Plat 3 $1,000,000.00 January 1, 2025 December 31, 2037 Building R6 Lot 6, KeeTown Loop Plat 4 $2,000,000.00 January 1, 2029 December 31, 2041 Building R7 Lot 7, KeeTown Loop Plat 4 $6,000,000.00 January 1, 2030 December 31, 2042 Building F6 Lot 1, KeeTown Loop Plat 5 $4,750,000.00 January 1, 2030 December 31, 2042 Building F7 Lot 2, KeeTown Loop Plat 6 $4,850,000.00 January 1, 2030 December 31, 2042 Building H2 Lot 1, KeeTown Loop Plat 6 $25,000,000.00 January 1, 2030 December 31, 2044 Surface Parking Outlot W, KeeTown Loop Plat 4 $1,000,000.00 January 1, 2024 December 31, 2036 3. Economic Development Grant Schedule Revisions. To reflect revisions to the schedules for Economic Development Grants for certain Buildings constructed as part of the Project, Sections 7.1(a)(i) through (a)(xvii) of the Agreement are deleted in their entirety, and replaced as set forth below: i. Building V1. Assuming completion of Building V1 upon Lot 10, Kee Town Loop Plat 1, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2023, full assessment of Building V1 on January 1, 2024, debt certification to the Auditor by the City prior to December 1, 2024, the Economic Development Grants for Building V1 shall commence on June 1, 2026, and end on June 1, 2045, pursuant to Section 403.19 of the Urban Renewal Act under the 5 Execution Version following formula: June 1, 2026 95% of Tax Increments for Building V1 for Fiscal Year 25-26 June 1, 2027 95% of Tax Increments for Building V1 for Fiscal Year 26-27 June 1, 2028 95% of Tax Increments for Building V1 for Fiscal Year 27-28 June 1, 2029 95% of Tax Increments for Building V1 for Fiscal Year 28-29 June 1, 2030 95% of Tax Increments for Building V1 for Fiscal Year 29-30 June 1, 2031 95% of Tax Increments for Building V1 for Fiscal Year 30-31 June 1, 2032 95% of Tax Increments for Building V1 for Fiscal Year 31-32 June 1, 2033 95% of Tax Increments for Building V1 for Fiscal Year 32-33 June 1, 2034 95% of Tax Increments for Building V1 for Fiscal Year 33-34 June 1, 2035 95% of Tax Increments for Building V1 for Fiscal Year 34-35 June 1, 2036 95% of Tax Increments for Building V1 for Fiscal Year 35-36 June 1, 2037 95% of Tax Increments for Building V1 for Fiscal Year 36-37 June 1, 2038 95% of Tax Increments for Building V1 for Fiscal Year 37-38 June 1, 2039 95% of Tax Increments for Building V1 for Fiscal Year 38-39 June 1, 2040 95% of Tax Increments for Building V1 for Fiscal Year 39-40 June 1, 2041 95% of Tax Increments for Building V1 for Fiscal Year 40-41 June 1, 2042 95% of Tax Increments for Building V1 for Fiscal Year 41-42 June 1, 2043 95% of Tax Increments for Building V1 for Fiscal Year 42-43 June 1, 2044 95% of Tax Increments for Building V1 for Fiscal Year 43-44 June 1, 2045 95% of Tax Increments for Building V1 for Fiscal Year 44-45 ii. Building H1. Assuming completion of Building Hl upon Lot 3, KeeTown Loop Plat 2, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2024, full assessment of Building H1 on January 1, 2025, debt certification to the Auditor by the City prior to December 1, 2025, the Economic Development Grants for Building H1 shall commence on June 1, 2027, and end on June 1, 2042, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2027 85% of Tax Increments for Building H1 for Fiscal Year 26-27 June 1, 2028 85% of Tax Increments for Building H1 for Fiscal Year 27-28 June 1, 2029 85% of Tax Increments for Building H1 for Fiscal Year 28-29 June 1, 2030 85% of Tax Increments for Building H1 for Fiscal Year 29-30 June 1, 2031 85% of Tax Increments for Building H1 for Fiscal Year 30-31 June 1, 2032 85% of Tax Increments for Building H1 for Fiscal Year 31-32 June 1, 2033 85% of Tax Increments for Building H1 for Fiscal Year 32-33 June 1, 2034 85% of Tax Increments for Building H1 for Fiscal Year 33-34 June 1, 2035 85% of Tax Increments for Building H1 for Fiscal Year 34-35 June 1, 2036 85% of Tax Increments for Building H1 for Fiscal Year 35-36 June 1, 2037 85% of Tax Increments for Building H1 for Fiscal Year 36-37 June 1, 2038 85% of Tax Increments for Building H1 for Fiscal Year 37-38 June 1, 2039 85% of Tax Increments for Building H1 for Fiscal Year 38-39 June 1, 2040 85% of Tax Increments for Building H1 for Fiscal Year 39-40 June 1, 2041 85% of Tax Increments for Building H1 for Fiscal Year 40-41 June 1, 2042 85% of Tax Increments for Building H1 for Fiscal Year 41-42 6 Execution Version iii. Building R1. Assuming completion of Building R1 upon Lot 1, Kee Town Loop Plat 3, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2024, full assessment of Building R1 on January 1, 2025, debt certification to the Auditor by the City prior to December 1, 2025, the Economic Development Grants for Building R1 shall commence on June 1, 2027, and end on June 1, 2038, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2027 80% of Tax Increments for Building R1 for Fiscal Year 26-27 June 1, 2028 80% of Tax Increments for Building R1 for Fiscal Year 27-28 June 1, 2029 80% of Tax Increments for Building R1 for Fiscal Year 28-29 June 1, 2030 80% of Tax Increments for Building R1 for Fiscal Year 29-30 June 1, 2031 80% of Tax Increments for Building R1 for Fiscal Year 30-31 June 1, 2032 80% of Tax Increments for Building R1 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building R1 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building R1 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building R1 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building R1 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building R1 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building R1 for Fiscal Year 37-38 iv. Building R2. Assuming completion of Building R2 upon Lot 3, KeeTown Loop Plat 5, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2027, full assessment of Building R2 on January 1, 2028, debt certification to the Auditor by the City prior to December 1, 2028, the Economic Development Grants for Building R2 shall commence on June 1, 2030, and end on June 1, 2041, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2030 80% of Tax Increments for Building R2 for Fiscal Year 29-30 June 1, 2031 80% of Tax Increments for Building R2 for Fiscal Year 30-31 June 1, 2032 80% of Tax Increments for Building R2 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building R2 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building R2 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building R2 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building R2 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building R2 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building R2 for Fiscal Year 37-38 June 1, 2039 80% of Tax Increments for Building R2 for Fiscal Year 38-39 June 1, 2040 80% of Tax Increments for Building R2 for Fiscal Year 39-40 June 1, 2041 80% of Tax Increments for Building R2 for Fiscal Year 40-41 v. Building F5. Assuming completion of Building F5 upon Lot 2, Kee Town Loop Plat 3, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2024, full assessment of Building F5 on January 1, 2025, debt certification to the Auditor by the City prior to December 1, 2025, the Economic Development Grants for Building F5 shall commence on June 1, 2027, and end on June 1, 2038, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: 7 Execution Version June 1, 2027 80% of Tax Increments for Building F5 for Fiscal Year 26-27 June 1, 2028 80% of Tax Increments for Building F5 for Fiscal Year 27-28 June 1, 2029 80% of Tax Increments for Building F5 for Fiscal Year 28-29 June 1, 2030 80% of Tax Increments for Building F5 for Fiscal Year 29-30 June 1, 2031 80% of Tax Increments for Building F5 for Fiscal Year 30-31 June 1, 2032 80% of Tax Increments for Building F5 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building F5 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building F5 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building F5 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building F5 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building F5 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building F5 for Fiscal Year 37-38 vi. Event Parking or “EP”. Assuming completion of EP upon Lots 11 and 15, Kee Town Loop Plat 1; Lot 2, KeeTown Loop Plat 2; and Lot 2, KeeTown Loop Plat 5, each an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 202 3, full assessment of EP on January 1, 2024, debt certification to the Auditor by the City prior to December 1, 2024, the Economic Development Grants for EP shall commence on June 1, 2026, and end on June 1, 2037, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2026 95% of Tax Increments for EP for Fiscal Year 25-26 June 1, 2027 95% of Tax Increments for EP for Fiscal Year 26-27 June 1, 2028 95% of Tax Increments for EP for Fiscal Year 27-28 June 1, 2029 95% of Tax Increments for EP for Fiscal Year 28-29 June 1, 2030 95% of Tax Increments for EP for Fiscal Year 29-30 June 1, 2031 95% of Tax Increments for EP for Fiscal Year 30-31 June 1, 2032 95% of Tax Increments for EP for Fiscal Year 31-32 June 1, 2033 95% of Tax Increments for EP for Fiscal Year 32-33 June 1, 2034 95% of Tax Increments for EP for Fiscal Year 33-34 June 1, 2035 95% of Tax Increments for EP for Fiscal Year 34-35 June 1, 2036 95% of Tax Increments for EP for Fiscal Year 35-36 June 1, 2037 95% of Tax Increments for EP for Fiscal Year 36-37 vii. Building F1. Assuming completion of Building Fl upon Lot 2, KeeTown Loop Plat 1, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2024, full assessment of Building F1 on January 1, 2025, debt certification to the Auditor by the City prior to December 1, 2025, the Economic Development Grants for Building F1 shall commence on June 1, 2027, and end on June 1, 2038, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2027 80% of Tax Increments for Building F1 for Fiscal Year 26-27 June 1, 2028 80% of Tax Increments for Building F1 for Fiscal Year 27-28 June 1, 2029 80% of Tax Increments for Building F1 for Fiscal Year 28-29 June 1, 2030 80% of Tax Increments for Building F1 for Fiscal Year 29-30 June 1, 2031 80% of Tax Increments for Building F1 for Fiscal Year 30-31 June 1, 2032 80% of Tax Increments for Building F1 for Fiscal Year 31-32 8 Execution Version June 1, 2033 80% of Tax Increments for Building F1 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building F1 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building F1 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building F1 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building F1 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building F1 for Fiscal Year 37-38 viii. Building F2. Assuming completion of Building F2 upon Lot 8, KeeTown Loop Plat 1, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2028, full assessment of Building F2 on January 1, 2029, debt certification to the Auditor by the City prior to December 1, 2029, the Economic Development Grants for Building F2 shall commence on June 1, 2031, and end on June 1, 2042, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2031 80% of Tax Increments for Building F2 for Fiscal Year 30-31 June 1, 2032 80% of Tax Increments for Building F2 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building F2 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building F2 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building F2 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building F2 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building F2 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building F2 for Fiscal Year 37-38 June 1, 2039 80% of Tax Increments for Building F2 for Fiscal Year 38-39 June 1, 2040 80% of Tax Increments for Building F2 for Fiscal Year 39-40 June 1, 2041 80% of Tax Increments for Building F2 for Fiscal Year 40-41 June 1, 2042 80% of Tax Increments for Building F2 for Fiscal Year 41-42 ix. Building F3. Assuming completion of Building F3 upon Lot 13, Kee Town Loop Plat 1, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2025, full assessment of Building F3 on January 1, 2026, debt certification to the Auditor by the City prior to December 1, 2026, the Economic Development Grants for Building F3 shall commence on June 1, 2028, and end on June 1, 2039, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2028 80% of Tax Increments for Building F3 for Fiscal Year 27-28 June 1, 2029 80% of Tax Increments for Building F3 for Fiscal Year 28-29 June 1, 2030 80% of Tax Increments for Building F3 for Fiscal Year 29-30 June 1, 2031 80% of Tax Increments for Building F3 for Fiscal Year 30-31 June 1, 2032 80% of Tax Increments for Building F3 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building F3 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building F3 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building F3 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building F3 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building F3 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building F3 for Fiscal Year 37-38 June 1, 2039 80% of Tax Increments for Building F3 for Fiscal Year 38-39 9 Execution Version x. Building F4. Assuming completion of Building F4 upon Lot 8, KeeTown Loop Plat 4, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2026, full assessment of Building F4 on January 1, 2027. debt certification to the Auditor by the City prior to December I, 2027, the Economic Development Grants for Building F4 shall commence on June 1, 2029, and end on June 1, 2040, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2029 80% of Tax Increments for Building F4 for Fiscal Year 28-29 June 1, 2030 80% of Tax Increments for Building F4 for Fiscal Year 29-30 June 1, 2031 80% of Tax Increments for Building F4 for Fiscal Year 30-31 June 1, 2032 80% of Tax Increments for Building F4 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building F4 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building F4 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building F4 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building F4 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building F4 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building F4 for Fiscal Year 37-38 June 1, 2039 80% of Tax Increments for Building F4 for Fiscal Year 38-39 June 1, 2040 80% of Tax Increments for Building F4 for Fiscal Year 39-40 xi. Building R6. Assuming completion of Building R6 upon Lot 6, KeeTown Loop Plat 4. an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2028, full assessment of Building R6 on January 1, 2029, debt certification to the Auditor by the City prior to December 1, 2029, the Economic Development Grants for Building R6 shall commence on June 1, 2031, and end on June 1, 2042, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2031 80% of Tax Increments for Building R6 for Fiscal Year 30-31 June 1, 2032 80% of Tax Increments for Building R6 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building R6 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building R6 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building R6 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building R6 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building R6 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building R6 for Fiscal Year 37-38 June 1, 2039 80% of Tax Increments for Building R6 for Fiscal Year 38-39 June 1, 2040 80% of Tax Increments for Building R6 for Fiscal Year 39-40 June 1, 2041 80% of Tax Increments for Building R6 for Fiscal Year 40-41 June 1, 2042 80% of Tax Increments for Building R6 for Fiscal Year 41-42 xii. Building R7. Assuming completion of Building R7 upon Lot 7, KeeTown Loop Plat 4, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2029, full assessment of Building R 7 on January 1, 2030, debt certification to the Auditor by the City prior to December 1, 2030 the Economic Development Grants for Building R7 shall commence on June 1, 2032, and end on June 1, 2043, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: 10 Execution Version June 1, 2032 80% of Tax Increments for Building R7 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building R7 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building R7 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building R7 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building R7 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building R7 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building R7 for Fiscal Year 37-38 June 1, 2039 80% of Tax Increments for Building R7 for Fiscal Year 38-39 June 1, 2040 80% of Tax Increments for Building R7 for Fiscal Year 39-40 June 1, 2041 80% of Tax Increments for Building R7 for Fiscal Year 40-41 June 1, 2042 80% of Tax Increments for Building R7 for Fiscal Year 41-42 June 1, 2043 80% of Tax Increments for Building R7 for Fiscal Year 42-43 xiii. Building H2. Assuming completion of Building H2 upon Lot 1, KeeTown Loop Plat 6, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2029, full assessment of Building H2 on January 1, 2030, debt certification to the Auditor by the City prior to December 1, 2030, the Economic Development Grants for Building H2 shall commence on June 1, 2032, and end on June 1, 2045, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2032 85% of Tax Increments for Building H2 for Fiscal Year 31-32 June 1, 2033 85% of Tax Increments for Building H2 for Fiscal Year 32-33 June 1, 2034 85% of Tax Increments for Building H2 for Fiscal Year 33-34 June 1, 2035 85% of Tax Increments for Building H2 for Fiscal Year 34-35 June 1, 2036 85% of Tax Increments for Building H2 for Fiscal Year 35-36 June 1, 2037 85% of Tax Increments for Building H2 for Fiscal Year 36-37 June 1, 2038 85% of Tax Increments for Building H2 for Fiscal Year 37-38 June 1, 2039 85% of Tax Increments for Building H2 for Fiscal Year 38-39 June 1, 2040 85% of Tax Increments for Building H2 for Fiscal Year 39-40 June 1, 2041 85% of Tax Increments for Building H2 for Fiscal Year 40-41 June 1, 2042 85% of Tax Increments for Building H2 for Fiscal Year 41-42 June 1, 2043 85% of Tax Increments for Building H2 for Fiscal Year 42-43 June 1, 2044 85% of Tax Increments for Building H2 for Fiscal Year 43-44 June 1, 2045 85% of Tax Increments for Building H2 for Fiscal Year 44-45 xiv. Building F6. Assuming completion of Building F6 upon Lot 1, KeeTown Loop Plat 5, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2029, full assessment of Building F1 on January 1, 2030, that certification by the Auditor by the City prior to December 1, 2030, the Economic Development Grants for Building F6 shall commence on June 1, 2032 and end on June 1, 2043, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2032 80% of Tax Increments for Building F6 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building F6 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building F6 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building F6 for Fiscal Year 34-35 11 Execution Version June 1, 2036 80% of Tax Increments for Building F6 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building F6 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building F6 for Fiscal Year 37-38 June 1, 2039 80% of Tax Increments for Building F6 for Fiscal Year 38-39 June 1, 2040 80% of Tax Increments for Building F6 for Fiscal Year 39-40 June 1, 2041 80% of Tax Increments for Building F6 for Fiscal Year 40-41 June 1, 2042 80% of Tax Increments for Building F6 for Fiscal Year 41-42 June 1, 2043 80% of Tax Increments for Building F6 for Fiscal Year 42-43 xv. Building F7. Assuming completion of Building F7 upon Lot 2, KeeTown Loop Plat 6, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2029, full assessment of Building F1 on January 1, 2030, that certification by the Auditor by the City prior to December 1, 2030, the Economic Development Grants for Building F7 shall commence on June 1, 2032 and end on June 1, 2043, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2032 80% of Tax Increments for Building F7 for Fiscal Year 31-32 June 1, 2033 80% of Tax Increments for Building F7 for Fiscal Year 32-33 June 1, 2034 80% of Tax Increments for Building F7 for Fiscal Year 33-34 June 1, 2035 80% of Tax Increments for Building F7 for Fiscal Year 34-35 June 1, 2036 80% of Tax Increments for Building F7 for Fiscal Year 35-36 June 1, 2037 80% of Tax Increments for Building F7 for Fiscal Year 36-37 June 1, 2038 80% of Tax Increments for Building F7 for Fiscal Year 37-38 June 1, 2039 80% of Tax Increments for Building F7 for Fiscal Year 38-39 June 1, 2040 80% of Tax Increments for Building F7 for Fiscal Year 39-40 June 1, 2041 80% of Tax Increments for Building F7 for Fiscal Year 40-41 June 1, 2042 80% of Tax Increments for Building F7 for Fiscal Year 41-42 June 1, 2043 80% of Tax Increments for Building F7 for Fiscal Year 42-43 xvi. Surface Parking “SP”. Assuming completion of SP upon Outlot W, KeeTown Loop Plat 4, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, by December 31, 2023, full assessment of SP on January 1, 2024, debt certification to the Auditor by the City prior to December 1, 2024, the Economic Development Grants for SP shall commence on June 1, 2026, and end on June 1, 2037, pursuant to Section 403.19 of the Urban Renewal Act under the following formula: June 1, 2026 95% of Tax Increments for SP for Fiscal Year 25-26 June 1, 2027 95% of Tax Increments for SP for Fiscal Year 26-27 June 1, 2028 95% of Tax Increments for SP for Fiscal Year 27-28 June 1, 2029 95% of Tax Increments for SP for Fiscal Year 28-29 June 1, 2030 95% of Tax Increments for SP for Fiscal Year 29-30 June 1, 2031 95% of Tax Increments for SP for Fiscal Year 30-31 June 1, 2032 95% of Tax Increments for SP for Fiscal Year 31-32 June 1, 2033 95% of Tax Increments for SP for Fiscal Year 32-33 June 1, 2034 95% of Tax Increments for SP for Fiscal Year 33-34 June 1, 2035 95% of Tax Increments for SP for Fiscal Year 34-35 June 1, 2036 95% of Tax Increments for SP for Fiscal Year 35-36 June 1, 2037 95% of Tax Increments for SP for Fiscal Year 36-37 12 Execution Version 4. Revisions to Exhibit B. To reflect revisions to the completion dates for certain Buildings in the Project, Exhibit B (including the proposed Site Plan) is deleted in its entirety and replaced with Exhibit “B” attached hereto. 5. Lienholder Consent and Assessor's Certification . Developer and City agree that this Amendment shall not be enforceable unless consented to by: (a) any lienholders to the Development Property pursuant to the Lienholder's Consent attached hereto; (b) any entities with an ownership interest in any portion of the Development Property pursuant to the Property Owners’ Consents attached hereto; and (c) the County Assessor pursuant to the Assessor's Certification attached hereto. 6. Agreement to Pay Attorneys' Fees and Expenses. Developer agrees that an amount equal to the actual costs incurred by the City in connection with the reviewing and execution of this Amendment, including, but not limited to publication fees for legal notices, actual costs associated with City Council meetings, and reasonable legal fees of the City associated with the negotiation, drafting, and authorization of this Amendment shall be paid by Developer within 30 days of Developer's receipt of an invoice for said costs from the City. 7. No Further Modifications. Except as modified by this Amendment, all covenants, agreements, terms, and conditions of the Agreement and Minimum Assessment Agreement, First Amendment, Second Amendment, Third Amendment, Fourth Amendment , Fifth Amendment and any exhibits thereto, shall remain in full force and effect and are hereby in all respects ratified and affirmed. 8. Counterparts. This Amendment may be executed in two or more counterparts, each of which together shall be deemed an original, but all of which together shall constitute one and the same instrument. In the event that any signature is delivered by facsimile transmission or by e-mail delivery of a "pdf' format data file, such signature shall create a valid and binding obligation of the party executing (or on whose behalf such signature is executed) with the same force and effect as if such facsimile or "pdf' signature page were an original thereof. IN WITNESS WHEREOF, the City has caused this Amendment to be duly executed in its name and behalf by its Mayor and its seal to be hereunto duly affixed and attested by its City Clerk, and the Developer has caused this Fifth Amendment to be duly executed in its name and behalf by its authorized representative, all on or as of the day first above written. [Signatures start on the next page] 13 Execution Version (SEAL) CITY OF WAUKEE, IOWA By: ________________________________ Courtney Clarke, Mayor ATTEST: By: Rebecca D. Schuett, City Clerk STATE OF IOWA ) )SS COUNTY OF DALLAS ) On this _______ day of _________________________, 2026, before me a Notary Public in and for said State, personally appeared Courtney Clarke and Rebecca D. Schuett, to me personally known, who being duly sworn, did say that they are the Mayor and City Clerk, respectively, of the City of Waukee, Iowa, a Municipality created and existing under the laws of the State of Iowa, and that the seal affixed to the foregoing instrument is the seal of said Municipality, and that said instrument was signed and sealed on behalf of said Municipality by authority and resolution of its City Council, and said Mayor and City Clerk acknowledged said instrument to be the free act and deed of said Municipality by it voluntarily executed. ____________________________________ Notary Public in and for the State of Iowa [Signature Page to Sixth Amendment – City of Waukee] 14 Execution Version The QUARTER AT WAUKEE, L.L.C. Through: Waukee Quarter Holdings, L.L.C. Its: Sole Member By: ____________________________________ Harry Coin, President, Waukee Quarter Holdings, L.L.C. STATE OF IOWA ) )SS COUNTY OF DALLAS ) On this _______ day of _________________________, 2026, before me a Notary Public in and for said State, personally appeared Harry Coin, to me personally known, who, being by me duly sworn, did say that he is President of Waukee Quarter Holdings, L.L.C., which in turn is the sole member of The Quarter at Waukee, L.L.C., and that said instrument was signed on behalf of said limited liability company; and that said officers acknowledged the execution of said instrument to be the voluntary act and deed of said limited liability company, by him voluntarily executed. ____________________________________ Notary Public in and for the State of Iowa [Signature Page to Sixth Amendment – The Quarter at Waukee, L.L.C.] 15 Execution Version PROPERTY OWNER’S CONSENT The undersigned Property Owner hereby consents to this Amendment and agrees to be bound hereby. Property Owner: KTL Venue, L.L.C. By: ___________________________ Print Name: Harry S. Coin Title: Manager Date: _________________ STATE OF IOWA ) )SS COUNTY OF POLK ) On this __ day of __________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared Harry S. Coin, to me personally known, who, being by me duly sworn, did say that he is the Manager of KTL Venue, L.L.C., and that said instrument was signed on behalf of said company, and that he acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. _____________________________________ Notary Public in and for the State of Iowa 16 Execution Version PROPERTY OWNER’S CONSENT The undersigned Property Owner hereby consents to this Amendment and agrees to be bound hereby. Property Owner: McDonald’s Real Estate Company By: ___________________________ Print Name: ____________________ Title: _________________________ Date: _________________________ STATE OF ___ ) )SS COUNTY OF _____________) On this __ day of __________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ______________, to me personally known, who, being by me duly sworn, did say that he/she is the _________________ of McDonald’s Real Estate Company, and that said instrument was signed on behalf of said company, and that ___________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. _____________________________________ Notary Public in and for the State of ________ 17 Execution Version PROPERTY OWNER’S CONSENT The undersigned Property Owner hereby consents to this Amendment and agrees to be bound hereby. Property Owner: Waukee Hotel, LLC By: ___________________________ Print Name: James Mann Title: Manager Date: _________________________ STATE OF ILLINOIS ) )SS COUNTY OF _____________) On this __ day of __________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared James Mann, to me personally known, who, being by me duly sworn, did say that he is the Manager of Waukee Hotel, LLC, and that said instrument was signed on behalf of said company, and that he acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. _____________________________________ Notary Public in and for the State of Illinois 18 Execution Version PROPERTY OWNER’S CONSENT The undersigned Property Owner hereby consents to this Amendment and agrees to be bound hereby. Property Owner: KTL R1 II, LLC By: ___________________________ Print Name: ____________________ Title: _________________________ Date: _________________________ STATE OF IOWA ) )SS COUNTY OF _____________) On this __ day of __________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ______________, to me personally known, who, being by me duly sworn, did say that he/she is the _________________ of KTL R1 II, LLC, and that said instrument was signed on behalf of said company, and that ___________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. _____________________________________ Notary Public in and for the State of Iowa 19 Execution Version PROPERTY OWNER’S CONSENT The undersigned Property Owner hereby consents to this Amendment and agrees to be bound hereby. Property Owner: KTL F5 II, LLC By: ___________________________ Print Name: ____________________ Title: _________________________ Date: _________________________ STATE OF IOWA ) )SS COUNTY OF _____________) On this __ day of __________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ______________, to me personally known, who, being by me duly sworn, did say that he/she is the _________________ of KTL F5 II, LLC, and that said instrument was signed on behalf of said company, and that ___________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. _____________________________________ Notary Public in and for the State of Iowa 20 Execution Version PROPERTY OWNER’S CONSENT The undersigned Property Owner hereby consents to this Amendment and agrees to be bound hereby. Property Owner: Vibrant Credit Union By: ___________________________ Print Name: ____________________ Title: _________________________ Date: _________________________ STATE OF ILLINOIS ) )SS COUNTY OF ROCK ISLAND) On this __ day of __________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ______________, to me personally known, who, being by me duly sworn, did say that he/she is the _________________ of Vibrant Credit Union, and that said instrument was signed on behalf of said company, and that ___________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. _____________________________________ Notary Public in and for the State of Illinois 21 Execution Version PROPERTY OWNER’S CONSENT The undersigned Property Owner hereby consents to this Amendment and agrees to be bound hereby. Property Owner: KeeTown Holdings LLC By: ___________________________ Print Name: ____________________ Title: _________________________ Date: _________________________ STATE OF IOWA ) )SS COUNTY OF _____________) On this __ day of __________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ______________, to me personally known, who, being by me duly sworn, did say that he/she is the _________________ of KeeTown Holdings LLC, and that said instrument was signed on behalf of said company, and that ___________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. _____________________________________ Notary Public in and for the State of Iowa 22 Execution Version PROPERTY OWNER’S CONSENT The undersigned Property Owner hereby consents to this Amendment and agrees to be bound hereby. Property Owner: KTL F4, LLC _________________________________ By: ______________________________ Title: Manager STATE OF IOWA ) )SS COUNTY OF _____________) On this __ day of __________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ______________, to me personally known, who, being by me duly sworn, did say that he/she is the _________________ of KTL F4, LLC, and that said instrument was signed on behalf of said company, and that ___________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. _____________________________________ Notary Public in and for the State of Iowa 23 Execution Version LIENHOLDER’S CONSENT The undersigned Lienholder hereby consents to this Amendment and agrees to be bound hereby. Lienholder: Vibrant Credit Union By:_____________________________________________ Print Name:______________________________________ Title:____________________________________________ Date:____________________________________________ STATE OF ILLINOIS ) )SS COUNTY OF ROCK ISLAND ) On this _______ day of _____________________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ____________________, to me personally known, who, being by me duly sworn, did say that he/she is the_________________________ of Vibrant Credit Union, and that said instrument was signed on behalf of said company, and that ________________________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. ____________________________________ Notary Public in and for the State of Illinois 24 Execution Version LIENHOLDER’S CONSENT The undersigned Lienholder hereby consents to this Amendment and agrees to be bound hereby. Lienholder: GreenLake Real Estate Finance LLC By:_____________________________________________ Print Name:______________________________________ Title:____________________________________________ Date:____________________________________________ STATE OF _________ ) )SS COUNTY OF _____________) On this _______ day of _____________________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ____________________, to me personally known, who, being by me duly sworn, did say that he/she is the_________________________ of GreenLake Real Estate Finance LLC, and that said instrument was signed on behalf of said company, and that ________________________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. ____________________________________ Notary Public in and for the State of ______ 25 Execution Version LIENHOLDER’S CONSENT The undersigned Lienholder hereby consents to this Amendment and agrees to be bound hereby. Lienholder: First Citizens Bank By:_____________________________________________ Print Name:______________________________________ Title:____________________________________________ Date:____________________________________________ STATE OF IOWA ) )SS COUNTY OF CERRO GORDO) On this _______ day of _____________________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ____________________, to me personally known, who, being by me duly sworn, did say that he/she is the_________________________ of First Citizens Bank, and that said instrument was signed on behalf of said company, and that ________________________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. ____________________________________ Notary Public in and for the State of Iowa 26 Execution Version LIENHOLDER’S CONSENT The undersigned Lienholder hereby consents to this Amendment and agrees to be bound hereby. Lienholder: Community State Bank By:_____________________________________________ Print Name:______________________________________ Title:____________________________________________ Date:____________________________________________ STATE OF ILLINOIS ) )SS COUNTY OF HENRY ) On this _______ day of _____________________, 2026 before me the undersigned, a Notary Public in and for said County, in said State, personally appeared ____________________, to me personally known, who, being by me duly sworn, did say that he/she is the_________________________ of Community State Bank, and that said instrument was signed on behalf of said company, and that ________________________ acknowledged the execution of said instrument to be the voluntary act and deed of said domestic company, by them voluntarily executed. ____________________________________ Notary Public in and for the State of Illinois 27 Execution Version CERTIFICATION OF ASSESSOR TO SIXTH AMENDMENT TO MINIMUM ASSESSMENT AGREEMENT The undersigned, having reviewed the plans and specifications for the Minimum Improvements to be constructed and the market value assigned to the land upon which the Minimum Improvements are constructed, and being of the opinion that the minimum market val ues contained in the Minimum Assessment Agreement as amended by this Sixth Amendment appear reasonable, hereby certifies as follows: The undersigned Assessor, being legally responsible for the assessment of the Development Property described in the Minimum Assessment Agreement, certifies that the actual values assigned to the Buildings on the Development Property upon completion, but no later than the dates set forth in the chart below, shall be fixed for assessment purposes (building value only) at no less than the values set forth below until the until the earlier of (a) the Assessment Termination Date for each Building set forth below; or (b) the date upon which the Agreement is terminated by the City with respect that Building under Section 7.2(c) or Section 9.2(b) of the Agreement: Building Parcel Legal Description Minimum Actual Value (AFTER rollback) To Be Assessed Upon Completion But No Later Than the Following Date Assessment Termination Date Building V1 Lot 10, KeeTown Loop Plat 1 $28,500,000.00 January 1 , 2024 December 31, 2044 Building H1 Lot 3 , KeeTown Loop Plat 2 $17,500,000.00 January 1 , 2025 December 31, 2041 Building R1 Lot 1, KeeTown Loop Plat 3 $2,000,000.00 January 1, 2025 December 31, 2037 Building R2 Lot 3, KeeTown Loop Plat 5 $5,875,000.00 January 1, 2028 December 31, 2040 Event Parking Lot 2, KeeTown Loop Plat 2; Lot 11, KeeTown Loop Plat 1, Lot 15; KeeTown Loop Plat 1; Lot 2, KeeTown Loop Plat 5 $7,000,000.00 January 1, 2024 December 31, 2036 Building F1 Lot 2, KeeTown Loop Plat 1 $2,100,000.00 January 1, 2025 December 31, 2037 Building F2 Lot 8, KeeTown Loop Plat 1 $2,100.000.00 January 1, 2029 December 31, 2041 Building F3 Lot 13, KeeTown Loop Plat 1 $5,000,000.00 January 1, 2026 December 31, 2038 Building F4 Lot 8, KeeTown Loop Plat 4 $1,350,000.00 January 1, 2027 December 31, 2039 28 Execution Version Building F5 Lot 2, KeeTown Loop Plat 3 $1,000,000.00 January 1, 2025 December 31, 2037 Building R6 Lot 6, KeeTown Loop Plat 4 $2,000,000.00 January 1, 2029 December 31, 2041 Building R7 Lot 7, KeeTown Loop Plat 4 $6,000,000.00 January 1, 2030 December 31, 2042 Building F6 Lot 1, KeeTown Loop Plat 5 $4,750,000.00 January 1, 2030 December 31, 2042 Building F7 Lot 2, KeeTown Loop Plat 6 $4,850,000.00 January 1, 2030 December 31, 2042 Building H2 Lot 1, KeeTown Loop Plat 6 $25,000,000.00 January 1, 2030 December 31, 2044 Surface Parking Outlot W, KeeTown Loop Plat 4 $1,000,000.00 January 1, 2024 December 31, 2036 The Minimum Actual Values are the values AFTER rollback, using the rollback percentage available at the time of each annual assessment. [Assessor's Signature Page Follows] 29 Execution Version _____________________________ Assessor for Dallas County, Iowa Date: _________________________ STATE OF IOWA ) )SS COUNTY OF DALLAS ) Subscribed and sworn to before me by __________________________, Assessor for Dallas County, Iowa. ____________________________________ Notary Public in and for the State of Iowa Date: _______________________________ [Assessor’s Signature Page to Certification of Assessor] 30 Execution Version EXHIBIT B MINIMUM IMPROVEMENTS Minimum Improvements shall mean an entertainment district Developer shall cause to be constructed on the Development Property for commercial/retail use and related site improvements, as depicted in the proposed site plans below, and comprised of the following structures to be completed by the deadlines noted below: Building V1 - Upon Lot 10, Kee Town Loop Plat 1, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, an indoor live entertainment venue, approximately 57,579 total square feet. Valued at $28,500,000. Completed by December 31, 2023. Building H1- Upon Lot 3, KeeTown Loop Plat 2, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a hotel, 4 floors, approximately 68,034 total square feet. Valued at $17,500,000. Completed by December 31, 2024. Building R1 - Upon Lot 1, Kee Town Loop Plat 3, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, 1 floor, approximately 9,500 total square feet. Valued at $2,000,000. Completed by December 31, 2024. Building R2 - Upon Lot 3, KeeTown Loop Plat 5, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, 1 floor, approximately 5,800 total square feet. Valued at $5,875,000. Completed by December 31, 2027. Building F5 - Upon Lot 2, KeeTown Loop Plat 3, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, I floor, approximately 2,225 total square feet. Valued at $1,000,000. Completed by December 31, 2024. EP- Upon Lot 2, KeeTown Loop Plat 2; Lot 11, KeeTown Loop Plat 1; Lot 15, KeeTown Loop Plat 1; and Lot 2, KeeTown Loop Plat 5, each an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa, event parking of approximately 1204 parking stalls. Valued at $7,000,000. Completed by December 31, 2023. SP- Outlot W, KeeTown Loop Plat 4, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, surface parking of approximately 212 parking stalls. Valued at $1,000,000. Completed by December 31, 2023. Building F1- Upon Lot 2, Kee Town Loop Plat 1, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, 1 floor, approximately 4,597 total square feet. Valued at $2,100,000. Completed by December 31, 2024. Building F2 - Upon Lot 8, KeeTown Loop Plat 1, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, l floor, approximately 4,500 total square feet. Valued at $2,100,000. Completed by December 31, 2028. Building F3 - Upon Lot 13, Kee Town Loop Plat 1, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa. a retail building, 1 floor, approximately 5,000 total square feet. Valued at $5,000,000. Completed by December 31, 2025. 31 Execution Version Building F4 - Upon Lot 8, KeeTown Loop Plat 4, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, 1 floor, approximately 4,050 total square feet. Valued at $1,350,000. Completed by December 31, 2026. Building F6 – Upon Lot 1, KeeTown Loop Plat 5, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, 1 floor, approximately 8,000 total square feet. Valued at $4,750,000. Completed by December 31, 2029. Building F7 – Upon Lot 2, KeeTown Loop Plat 6, an Official Plat, now included in and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, 1 floor, approximately 20,000 total square feet. Valued at $4,850,000. Completed by December 31, 2029. Building R6 - Upon Lot 6, KeeTown Loop Plat 4, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, 1 floor, approximately 12,000 total square feet. Valued at $2,000,000. Completed by December 31, 2028. Building R7- Upon Lot 7, KeeTown Loop Plat 4, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a retail building, 1 floor, approximately 30,000 total square feet. Valued at $6,000,000. Completed by December 31, 2029. Building H2- Upon Lot 1, KeeTown Loop Plat 6, an Official Plat, now included and forming a part of the City of Waukee, Dallas County, Iowa, a hotel, 5 floors, approximately 84,354 total square feet. Valued at $25,000,000. Completed by December 31, 2029. The taxable valuation of the fully-assessed completed Minimum Improvements shall be at least $116,025,000 after rollback. 32 Execution Version PROPOSED SITE PLANS FOR MINIMUM IMPROVEMENTS 4921-3335-3615-1\21938-393