PowerPoint Presentation (added 11/6/2024)**

City of Glendale — Special (2024-11-06)

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VAI Resorts LLC 
Amended and Restated Development Agreement
November 6, 2024

Background
2
• Current Development Agreement was entered into September 28, 2020
 
• Included in the current Development Agreement there are two GPLET 
Leases that have been recorded and entered into effective as of 
September 28, 2020.
• On August 16, 2022, VAI Resorts and the City discussed implications of 
terminating the GPLET leases.
• Construction of the Project has not been completed which has prevented 
the actual GPLET leases to be put into effect.

Background
3
• VAI Resorts is developing the Property as a mixed-use destination and 
the Project complies with the purpose, intent and requirements of the 
City’s General Plan and the PAD zoning approved on January 28, 2020.
• The City is entering into this Amended and Restated Development 
Agreement to implement and to facilitate development of the Property 
consistent with the policies of the City and the City’s General Plan.
• The scale of the project has increased since 2020 and as a result, and in 
consideration of the elimination of the GPLET's, the City is 
recommending certain fee waivers, as described within the amended 
agreement.

Original Project vs Current Project 
4
• Original scope of the project included:
– 630 hotel rooms (three hotels)
– 11-acre lagoon
– 130,000+ SF of office
– 263,000+ SF of retail/restaurant
– 75,000 SF family entertainment center
• Based on the original economic analysis conducted by Applied 
Economics, the revenue impact specific to the city for the original project 
was $240 million over 25 years, or $9.6 million annually
• Project would have generated construction sales tax of approximately 
$5.97 Million

Original Project vs Current Project 
5
•
The scope of the project has grown in scope and magnitude. The VAI Resort will 
now include:
– 1,083 hotel rooms (four luxury hotels)
– 171,000+ SF of retail/restaurants
– 571,000+ SF of attractions, entertainment amenities including 9-acre Mattel Adventure Park, 
night club, multi-level concert venue
– 55,000 SF of corporate office occupied by the owner/developer
– 180,000 SF Indoor Theater
– 200,000 SF Convention Center Space
•
Project is estimated to now generate construction sales tax of more than $18.1 
Million
•
The information on the following slides are from the updated economic impact 
study from Applied Economics based on the expanded scope of the project.

6
•
In 2020, the initial economic analysis estimated the total revenue impact to the 
city over the next 25 years was $9.6 million annually. 
•
The city originally offered permit/plan review fee waiver up to $1 million and a 
25-year Government Property Lease Excise Tax agreement (GPLET) on the 
entertainment, recreation and concession portions of the development. 
• Due to increase scope of the project, the return has more than tripled with an 
estimated revenue impact over 25 years, of $811.7 Million or $32.4 million 
annually to the city. 
• These figures do not include the estimated projected revenues from the 4,001 
spaces located in the black lot. 
Economic Impact Summary
(from Applied Economics)

7
Summary of Amended and Restated 
Development Agreement
Based on the economic value of the expanded scope of the Project, the Amended 
Development Agreement would support the following:
• Eliminates all commitments of GPLET to the Developer originally estimated to be 
valued at $28.7 Million over 25 years.
• Permit/Plan Review Fee Waiver of $4,000,000 to support the current expanded scale 
of the Project
• Support for Added Project Amenities 
•
$1,000,000 Permit/Plan Review Fee waiver for the construction of a ~180,000 SF indoor theater. Waiver 
does not include DIF fees and the theater must be constructed within 3 years.
•
The City would be allowed to use the theater up to 10 days per year for City Events. 
•
$1,000,000 Permit/Plan Review Fee waiver for the construction of a ~200,000 SF Convention Center. 
Waiver does not include DIF fees and the Convention Center must be constructed within 3 years.
•
The City would be allowed to use the Convention Center up to 10 days per year for City Events.

8
Comparison
Original Development
Amended Development
Difference
One-time Construction 
Sales Tax collected by 
the City
$5.97 Million (based on $260.2 M 
construction cost)
$18.1 Million (based on $915.9 M 
construction cost)
+$12.13 Million
GPLET Value over 25 
years
Estimated at $28.7 Million over 25 
years
None. GPLET is no longer being 
considered
+$28.7 Million
Annual on-going 
Revenue to the City
$9.6 Million annually
($240.5 Million over 25 years)
$32.4 Million annually
($811.7 Million over 25 years)
+$22.8 Million
($571.2 Million 
over 25 years)
City-offered 
Permit/Plan Review 
Fee Waiver
$1,000,000
$4,000,000
$1,000,000 for Theater
$1,000,000 for Convention Center
-$5,000,000
Public Use
None
10 days annually for City use of Theater
10 days annually for city use of 
Convention Center
+$200,000

VAI Resorts LLC 
Amended and Restated Development Agreement
November 6, 2024