Regular Council Packet - MM

CITY OF DOVER, DELAWARE REGULAR CITY COUNCIL MEETING Monday, September 27, 2021 at 6:30 PM City Hall Council Chambers, 15 Loockerman Plaza, Dover, Delaware AGENDA VIRTUAL MEETING NOTICE This meeting will be held in City Hall Council Chambers with electronic via WebEx. Public participation information is as follows: Dial: 1-408-418-9388 Link: https://rb.gy/cpurmh Event number: 2335 343 3963 Event password: DOVER (if needed) If you are new to WebEx, get the app now at www.webex.com/ to be ready when the meeting starts. The meeting can also be viewed on Comcast Channel 14, Verizon Channel 20, and on the City's Streaming Player located at www.cityofdover.com under "Quick Links". OPEN FORUM - 15 Minutes Prior to Official Meeting (6:15 p.m.) The “Open Forum” segment is provided to extend the opportunity to the general public to share their questions, thoughts, comments, concerns, and complaints. Discussion of any item appearing on the agenda as a public hearing is prohibited during the Open Forum as an opportunity will be provided during consideration of that item. Citizen comments are limited to three (3) minutes. Council is prohibited from taking action since they are not in official session; however, they may schedule such items as regular agenda items and act upon them in the future. INVOCATION - Elder Ellis Louden PLEDGE OF ALLEGIANCE - Council President Sudler ADOPTION OF AGENDA ADOPTION OF CONSENT AGENDA All Consent Agenda items are considered routine and non-controversial and will be acted upon by a single roll call vote of the Council. There will be no separate discussion of these items unless a member of Council so requests, in which event the matter shall be removed from the Consent Agenda and considered a separate item. D Page 1

REGULAR CITY COUNCIL MEETING - September 27, 2021 PAGE 2 PRESENTATIONS 1. Recognition of Service – Sara J. Herbert – Dover Human Relations Commission – March 2017 – July 2021 2. Recognition of Service – Nicholas A. Adams – Silver Lake Commission – May 2016 – February 2019 – Planning Commission – January 2016 – August 2021 PROCLAMATIONS 3. Community Planning Month 4. Cybersecurity Awareness Month 5. Fire Prevention Week 6. Halloween Trick-or-Treat CONSENT AGENDA ADOPTION OF MINUTES 7. Special Council Meeting of August 24, 2021 8. Special Council Meeting of September 8, 2021 9. Special Council Meeting of September 13, 2021 10. Regular Council Meeting of September 13, 2021 COMMITTEE REPORTS 11. Economic Development Committee - June 8, 2021 12. Council Committee of the Whole Report - September 14, 2021 Utility Committee 13. Evaluation of Proposals – Utility Locating Services Contract (Jason Lyon, Director of Water and Wastewater) (Committee Recommendation: Award a three (3) year contract with the option for two (2) one (1) year extensions to W Locco, LLC as per the proposal submitted in response to RFP #21-0043COD) 14. Annual Review and Approval of Governing Policy For Energy Commodity Risk Management (Lori Peddicord, Controller/Treasurer) (Committee recommendation: Approval of the Proposed Amendments) D Page 2

REGULAR CITY COUNCIL MEETING - September 27, 2021 PAGE 3 15. Annexation Request - 633 Persimmon Tree Lane, Owned by Dover Indoor Tennis, Inc. (Dawn Melson-Williams, Principal Planner/ Dave Hugg, Planning and Community Development Director) (Committee Recommendation: Approval of the annexation) Legislative, Finance, and Administration Committee 16. Proposed Resolution #2021-22 Application for Wastewater Matching Planning Grant (Committee recommendation: Adoption of the resolution as submitted so staff may complete the application for a Wastewater Matching Planning Grant) 17. Evaluation of Bids - Master Electrician Contract (Paul Waddell, Electric Director) (Committee recommendation: Awarding #22-0001EL Master Electrician Contract to Towles Electric for three years with a City option to extend it an additional two years (five years total) as per the pricing included in the bid submittal) 18. Property Tax Disability Exemption (Patricia Marney, Customer Service Director) (Committee recommendation: Amend Code Section 102-183 to include disabled property owner exemptions and to incorporate language and requirements set by Kent County, as amended to not require an age qualification for disability exemption and to grandfather in the people who are currently receiving the senior tax exemption that would otherwise be affected by the changes in residency and age requirements) (This item will be considered during the latter part of the meeting - see item #37) 19. Fiscal Year 2022 State Law Enforcement Assistance Fund (SLEAF) Grant - City Camera Expansion - License Plate Reader Cameras (Thomas Johnson, Police Chief) (Committee recommendation: Approval of both grants and the intended purchases) 20. Criminal Justice Council (CJC) Grant - City of Dover Treatment Improvement Project (Thomas Johnson, Police Chief) (Committee recommendation: Approval of the new grant program and the intended purchases) 21. Proposal to Give Employees a $100 Bonus With Proof of Full Vaccination from American Rescue Plan Act (ARPA) funds (Kim Hawkins, Human Resources Director) (Committee recommendation: Authorize staff to administer a program to give incentives to becoming fully vaccinated including a $100 bonus and/or restoration of COVID leave) D Page 3

REGULAR CITY COUNCIL MEETING - September 27, 2021 PAGE 4 22. Update on Diversity Inclusion Committees for 2020-2021 (Kim Hawkins, Human Resources Director, Jamee Boone, President of Eddee Boone Consulting, LLC, and Michelle Taylor, President and Chief Executive Officer of United Way of Delaware) (Committee recommendation: Enter into an agreement with United Way for consulting in Diversity and Inclusion, subject to the review of the contract on behalf of the staff and the City’s attorneys to make sure that it does not conflict with anything regarding the City Council) (This item will be considered during the latter part of the meeting - see item #35) 23. Proposed Ordinance #2021-19 - Amending Appendix B - Zoning, Article 3 - District Regulations, Section 19 - Manufacturing Zone (M); Article 4 - Zoning Bulk and Parking Regulations, Section 4.16 - M, IPM Zones; and Article 5 - Supplementary Regulations, Section 3 - Supplementary Regulations Applying to Nonresidential Buildings, except in IPM Zone (Dave Hugg, Planning and Community Development Director) (Committee recommendation: Adoption of Ordinance #2021-19) (This item will be considered during the latter part of the meeting - see item #38) 24. Approval for Submission of Innovative Readiness Training (IRT) Grant at Schutte Park (Matt Harline, Interim City Manager) (Committee recommendation: Approval for submission of the Innovative Readiness Training (IRT) Grant at Schutte Park) Parks, Recreation, and Community Enhancement 25. Council President Sudler 26. First District 27. Second District 28. Third District 29. Fourth District 30. At-Large 31. Mayor Christiansen Legislative, Finance, and Administration Committee (Informational Items) 32. Update on City Manager/City Clerk Selection Committee Progress (Councilman Gerald, Rocha, Sr.) D Page 4

REGULAR CITY COUNCIL MEETING - September 27, 2021 PAGE 5 33. Update on Mayor's State of General Emergency Executive Declaration (Mayor Robin Christiansen) ITEMS NOT ON THE CONSENT AGENDA 34. Request for Real Estate Tax Abatement under Chapter 102, Article IV for 1601 POW/MIA Parkway, Four M Investments VII, LLC (Staff recommendation: Approval of Request for Real Estate Tax Abatement) 35. Update on Diversity Inclusion Committees for 2020-2021 (Kim Hawkins, Human Resources Director, Jamee Boone, President of Eddee Boone Consulting, LLC, and Michelle Taylor, President and Chief Executive Officer of United Way of Delaware) (Staff recommendation: Enter into an agreement with United Way for consulting in Diversity and Inclusion) (The Council Committee of the Whole Report of September 14, 2021 is listed on the agenda as item #12) 36. Consideration of the Juneteenth Holiday ORDINANCES FIRST READING - The First Reading is offered on the Proposed Ordinance. Final action by Council will take place during the Second Reading on October 11, 2021. The ordinance is available at the entrance of the Council Chambers, on the City's website at www.cityofdover.com under "Government," or by contacting the City Clerk's Office at 736-7008 or cityclerk@dover.de.us. 37. Ordinance #2021-20 - Amending Chapter 102 - Taxation, Article VI - Exemptions; Board of Assessment Appeals, Section 102-183 - Tax exemption for senior citizens and Section 102-184 - Tax exemption for disabled citizens (The Council Committee of the Whole Report of September 14, 2021 is listed on the agenda as item #12) FIRST READING REFERRAL - The First Reading is offered on the Proposed Ordinance. It is recommended for referral to the Planning Commission for a public hearing on October 18, 2021 and that a Public Hearing before City Council be set for November 8, 2021 at 6:30 p.m., at which time the Final Reading and Council action will take place. The ordinance is available at the entrance of the Council Chambers, on the City's website at www.cityofdover.com under "Government," or by contacting the City Clerk's Office at 736-7008 or cityclerk@dover.de.us. 38. Ordinance 2021-19 Amending Appendix B - Zoning, Article 3 - District Regulations, Section 19 - Manufacturing Zone (M); Article 4 - Zoning Bulk Parking Regulations, Section 4.16 - M, IPM Zones; and Article 5 - Supplementary Regulations, Section 3 - Supplementary Regulations Applying to Nonresidential Buildings, except in IPM Zone (The Council Committee of the Whole Report of September 14, 2021 is listed on the agenda as item #12) D Page 5

REGULAR CITY COUNCIL MEETING - September 27, 2021 PAGE 6 39. Ordinance #2021-21 - Lands of Alice & Vernon Ingram, Jr. at 317-325 West Division Street Review of Rezoning Application for three parcels of land consisting of 0.05 +/- acres, 0.13 +/- acres, and 0.08 +/- acres, for a total of 0.26 +/- acres (11,628.36 SF). The properties are zoned C-1A (Limited Commercial Zone). The proposed zoning is IO (Institutional and Office Zone). The properties are located on the north side of West Division Street and east of North Queen Street. (Property Owners: E. Vernon Ingram Jr. & Alice M. Ingram. Property Address: 317, 319, and 325 West Division Street. Tax Parcels: ED-05-076.08-05-03.00-000, ED-05-076.08-05-02.00- 000, and ED-05-076/08-05-01.00-000. Planning Reference: Z-21-06. Council District 4.) FINAL READING - The First Reading of the Proposed Ordinance was accomplished during the Council Meeting of September 13, 2021. The ordinance is available at the entrance of the Council Chambers and on the City's website at www.cityofdover.com under "Government." 40. Ordinance #2021-17 Amending Chapter 80 - Personnel, Article IV - Pension Plans and Retirement Benefits, Division 3 - General Employee Pension Plan 41. Ordinance #2021-18 - Amending Chapter 102 - Taxation INTERIM CITY MANAGER’S ANNOUNCEMENTS COUNCIL MEMBERS’ ANNOUNCEMENTS ADJOURNMENT THE AGENDA ITEMS AS LISTED MAY NOT BE CONSIDERED IN SEQUENCE. PURSUANT TO 29 DEL. C. §10004(e)(2), THIS AGENDA IS SUBJECT TO CHANGE TO INCLUDE THE ADDITION OR THE DELETION OF ITEMS, INCLUDING EXECUTIVE SESSIONS, WHICH ARISE AT THE TIME OF THE MEETING D Page 6

D Item #3. PROCLAMATION WHEREAS, change is constant in every community and affects all of us, and community planning can help manage change in a way that provides better choices for how people work and live. Community planning provides an opportunity for all residents to be involved in making choices that determine the future of their community and requires public officials and citizens who understand, support, and demand excellence in plan development and implementation; and WHEREAS, the American Planning Association and its professional institute, the American Institute of Certified Planners, endorse National Community Planning Month as an opportunity to highlight the contributions that sound planning and plan implementation make to the quality ofour communities and environment; and WHEREAS, the 2021 National Community Planning Month theme, ''Planning Is Essential To Recovery, " highlights how planning and planners can lead communities to equitable, resilient, and long-lasting recovery from the effects of the COVID-19 pandemic. NOW THEREFORE, I, ROBIN R. CHRISTIANSEN, MAYOR OF THE CITY OF DOVER, DELAWARE, do hereby proclaim the month of October 2021 as Community Planning Month in the City of Dover, and encourage all citizens to join me in recognizing the participation and dedication of the staff of the City of Dover Department of Planning and Inspections, members of the City of Dover Planning Commission and the valuable contributions made by other community and regional planners and our partner agencies at the State and County levels. We extend our heartfelt thanks for the continued commitment to public service by these professionals and private citizens. D Page 7

D Item #4. PROCLAMATION WHEREAS, we recognize the vital role that technology has in our daily lives and in the future of the City of Dover. Today many citizens, schools, libraries, businesses, and other organizations use the Internet for a variety of tasks, including keeping in contact with family and friends, managing personal finances, performing research, enhancing education, and conducting business. Critical sectors are increasingly reliant on information systems to support financial services, energy, telecommunications, transportation, utilities, healthcare, and emergency response systems; and WHEREAS, Internet users and our information infrastructure face increasing threats of malicious cyber-attacks, invasion ofprivacy from spyware and adware, and significant financial and personal privacy loss due to identity theft and fraud. The National Cyber Security Alliance's 2021 Cybersecurity Awareness Month theme, "Do Your Part. #BeCyberSmart. " empowers individuals and organizations to own their role in protecting their part of cyberspace. Implementing stronger security practices, raising community awareness, educating vulnerable audiences or training employees - our interconnected world will be safer and more resilient for everyone. WHEREAS, monitoring your accounts, being conscientious of what you share online, keeping computer software up to date, creating unique passwords and changing them regularly, installing anti-virus programs and firewalls, and using mobile devices safely are ways you can protect yourself from phishing, viruses, malware, financial loss, and loss of sensitive data; and WHEREAS, the STOP. THINK. CONNECT TM Campaign serves as the national cybersecurity public awareness campaign, implemented through a coalition of private companies, nonprofit, government organizations, and academic institutions working together to increase the public's understanding of cyber threats and empowering Americans to be safer and more secure online; and WHEREAS, Delaware's DigiKnow Campaign is aimed at increasing the understanding of cyber threats and empowering the public to be safer and more secure online. Maintaining the security of cyberspace is a shared responsibility in which each of us has a critical role, and awareness of computer security essentials will improve the security of the City ofDover information infrastructure and economy. NOW, THEREFORE, I, ROBIN R. CHRISTIANSEN, MAYOR OF THE CITY OF DOVER, DELAWARE, do hereby proclaim October 2021 as Cybersecurity Awareness Month - , in the City ofDover and urge oil ~ 4 ? l ~ a t knowledge into practice, MAYOR DPage 8

D Item #5. PROCLAMATION WHEREAS, the City ofDover is committed to ensuring the safety and security ofall those living in and visiting our City, and fire is a serious public safety concern both locally and nationally. The National Fire Protection Association's 2021 Fire Prevention Week theme, "Learn the Sounds ofFire Safety" From beeps to chirps, this year 's campaign works to better educate the public about the sounds smoke alarms make, what those sounds mean, and how to respond to them. WHEREAS, Smoke alarms have played a leading role in reducing fire death rates over the past 40 years However, almost three out offive home fire deaths occur in homes with no smoke alarms (41 percent) or smoke alarms that failed to operate (16 percent); missing or non-functional power sources, including missing or disconnected batteries, dead batteries, and disconnected hardwired alarms or other AC power issues, are the most common factors when smoke alarms fail to operate. WHEREAS, when a smoke alarm or carbon monoxide (CO) alarm sounds, respond immediately by exiting the home as quickly as possible. Ifyour alarm begins to chirp, it may mean that the batteries are running low and need to be replaced. If the alarm continues to chirp after the batteries are replaced it is time to replace the alarm. Test all smoke and CO alarms monthly by pressing the test button to make sure the alarm is working. If there is someone in your household who is deaf or hard of hearing, install bed shaker and strobe light alarms that will alert that person to fire. WHEREAS, working smoke alarms cut the risk of dying in reported home fires in half; therefore, residents should install smoke alarms in every sleeping room, outside each separate sleeping area, and on every level of the home. Residents should listen for the sound of the smoke alarm and if it sounds, respond by going outside immediately to the designated meeting place. NOW, THEREFORE, I, ROBIN R. CHRISTIANSEN, MAYOR OF THE CITY OF DOVER, DELAWARE, do hereby proclaim October 3 - 9, 2021 as Fire Prevention Week in the City ofDover and urge all residents to check their kitchens for fire hazards, use safe cooking practices and to support public safety activities and efforts of the City ofDover's fire emergency services. 0?~~ MAYOR D Page 9

D Item #6. PROCLAMATION WHEREAS, the children of the City of Dover enjoy the fun and festivities associated with the observance of the Halloween Trick-or-Treat custom of emerging from their homes as ghosts, witches, princesses, cartoon characters, caped crusaders, or action heroes and traveling with friends and family door to door throughout the neighborhood to gather treats; and WHEREAS, Trick or Treat is a time for children to comingle interact and relieve stress they can no longer do at school or in other social engagements. We feel it is important to honor the tradition of Trick-or-Treating, we all have a duty to each other; and WHEREAS, Children ages 12 and under may participate in Trick-or-Treating in small groups, ages will be strictly enforced. Parents must accompany their children throughout their journeys in celebrating Halloween Trick-or-Treat and to practice social distancing. Motorists are urged to drive with extra caution and to be ever watchful of our youngsters making their rounds; and WHEREAS, it is requested that residents indicate their willingness to welcome children by keeping their porch or exterior lights on and that youngsters call only on homes which are lighted. NOW, THEREFORE, I, ROBIN R. CHRISTIANSEN, MAYOR OF THE CITY OF DOVER, DELAWARE, do hereby proclaim that the Halloween Trick-or-Treat observance be held on Saturday the 30th day of October 2021, between the hours of 5:00 p.m. and 8:00 p.m. in the City of Dover and urge all residents, both young and old, to make this a happy and safe occasion for o~::::::r:.._c_::h_il.Jd~re_n_·~~;=_:_~~~::.Z:~=====- ~ . Page 10

SPECIAL CITY COUNCIL MEETING D Item #7. A Special City Council Meeting was held on August 24, 2021 at 5:22 p.m. with Council President Sudler presiding. Members present were Mr. Anderson, Mr. Boggerty, Mr. Neil, Mr. Hare, Mr. Rocha, Mr. Taylor (departed at 6:20 p.m., returned at 6:22 p.m.). Mrs. Arndt and Mr. Lindell were absent. Mayor Christiansen was also present. Council staff members present were Mr. Harline (departed at 5:23 p.m.), Mr. Junge, Mrs. Ramsey and Mrs. Sapp. ADOPTION OF AGENDA Mr. Anderson moved for adoption of the agenda, seconded by Mr. Rocha and unanimously carried. Mr. Hare moved to recess into Executive Session pursuant to 29 Del. C. §10004 (b)(9) - Personnel matters in which the names, competency and abilities of individual employees are discussed, unless the employee requests that such a meeting be open. The motion was seconded by Mr. Rocha and unanimously carried. The Special Council Meeting recessed into Executive Session at 5:23 p.m. The Executive Session adjourned at 6:55 p.m. ACTION RESULTING FROM THE EXECUTIVE SESSION Personnel Matters During the executive session, members of Council were briefed on submitted complaints. Mr. Hare moved to schedule a Special City Council Meeting - Executive Session on September 8, 2021. The motion was seconded by Mr. Taylor and unanimously carried. Mr. Hare moved for adjournment, seconded by Mr. Taylor and unanimously carried. The Special Council Meeting adjourned at 6:53 p.m. JANELLA MAE T. SAPP INTERIM CITY CLERK All ordinances, resolutions, motions, and orders adopted by City Council during their Special Meeting of August 24, 2021 are hereby approved. ROBIN R. CHRISTIANSEN MAYOR /JTS Page 11 S:\AGENDAS-MINUTES-PACKETS-PRESENTATIONS-ATT&EXH\Council-Minutes\2021\08-24-2021 SPECIAL COUNCIL MEETING - ES ACTION (PUBLIC) - Personnel Matters.wpd

SPECIAL CITY COUNCIL MEETING D Item #8. A Special City Council Meeting was held on September 8, 2021 at 5:28 p.m. with Council President Sudler presiding. Members present were Mr. Anderson, Mr. Boggerty, Mr. Neil (via WebEx), Mr. Hare, Mrs. Arndt, and Mr. Rocha. Mr. Lindell and Mr. Taylor were absent. Mayor Christiansen was also present (departed at 7:15 p.m.). Council staff members present were Mr. Harline (departed at 6:53 p.m.), Mr. Rodriguez and Mrs. Sapp. The other staff member present was Mrs. Hawkins (departed at 6:53 p.m.). ADOPTION OF AGENDA Mr. Hare moved for adoption of the agenda, seconded by Mr. Rocha and unanimously carried. Mr. Hare moved to recess into Executive Session pursuant to 29 Del. C. §10004(b)(4) - Strategy sessions, including those involving legal advice or opinion from an attorney-at-law, with respect to collective bargaining or pending or potential litigation, but only when an open meeting would have an adverse effect on the bargaining or litigation position of the public body, 29 Del. C. §10004(b)(6) - Discussion of the content of documents, excluded from the definition of "public record" in §10002 of this title where such discussion may disclose the contents of such documents (§10002(o)(1) - any personnel, medical or pupil file, the disclosure of which would constitute an invasion of personal privacy, under this legislation or under any State or federal law as it relates to personal privacy) and 29 Del. C. §10004 (b)(9) - Personnel matters in which the names, competency and abilities of individual employees are discussed, unless the employee requests that such a meeting be open} The motion was seconded by Mr. Boggerty and unanimously carried. The Special Council Meeting recessed into Executive Session at 5:29 p.m. The Executive Session adjourned at 8:02 p.m. ACTION RESULTING FROM THE EXECUTIVE SESSION Personnel Matters During the executive session, members of Council reviewed submitted complaints. Mr. Hare moved to authorize the City Solicitor to get a quote from the IVY Group to conduct an investigation into submitted complaints and act as the liaison between the IVY Group and City Council. The motion was seconded by Mr. Boggerty and carried with Mr. Neil abstaining. By unanimous consent, the meeting was adjourned. The Special Council Meeting adjourned at 8:04 p.m. JANELLA MAE T. SAPP INTERIM CITY CLERK Page 12

SPECIAL COUNCIL MEETING OF SEPTEMBER 8, 2021 PAGE 2 D Item #8. All ordinances, resolutions, motions, and orders adopted by City Council during their Special Meeting of September 13, 2021 are hereby approved. ROBIN R. CHRISTIANSEN MAYOR /JTS S:\AGENDAS-MINUTES-PACKETS-PRESENTATIONS-ATT&EXH\Council-Minutes\2021\09-08-2021 SPECIAL COUNCIL MEETING - ES ACTION (PUBLIC) - Pending Litigation and Personnel Matters.wpd Page 13

SPECIAL CITY COUNCIL MEETING D Item #9. A Special City Council Meeting was held on September 13, 2021 at 5:15 p.m. with Council President Sudler presiding. Members present were Mr. Anderson (arrived at 5:17 p.m.), Mr. Boggerty, Mr. Neil, Mr. Hare, Mrs. Arndt, and Mr. Rocha. Mr. Lindell and Mr. Taylor were absent. Council staff members present were Mr. Rodriguez and Mrs. Sapp. ADOPTION OF AGENDA Mr. Hare moved for adoption of the agenda, seconded by Mr. Neil and unanimously carried. Mr. Hare moved to recess into Executive Session pursuant to 29 Del. C. §10004 (b)(1) Discussion of an individual citizen's qualifications to hold a job or pursue training unless the citizen requests that such a meeting be open, 29 Del. C. §10004(b)(6) - Discussion of the content of documents, excluded from the definition of "public record" in §10002 of this title where such discussion may disclose the contents of such documents (§10002(o)(1) - any personnel, medical or pupil file, the disclosure of which would constitute an invasion of personal privacy, under this legislation or under any State or federal law as it relates to personal privacy) and 29 Del. C. §10004 (b)(9) - Personnel matters in which the names, competency and abilities of individual employees are discussed, unless the employee requests that such a meeting be open. The motion was seconded by Mrs. Arndt and unanimously carried. The Special Council Meeting recessed into Executive Session at 5:16 p.m. The Executive Session adjourned at 5:59 p.m. ACTION RESULTING FROM THE EXECUTIVE SESSION Personnel Matters - City Clerk Search During the executive session, members of Council considered the selection of a City Clerk. Mr. Rocha moved that Council accept the City Manager/City Clerk Selection Committee’s recommendation to hire for the City Clerk’s position. The motion was seconded by Mr. Hare and unanimously carried. Personnel Matters During the executive session, members of Council were briefed on the progress of the investigation on the submitted complaints. Mr. Anderson moved to authorize the City Solicitor to choose and appoint a firm to investigate the submitted complaints. The motion was seconded by Mr. Boggerty and unanimously carried. Responding to Mr. Rodriguez, Mr. Anderson stated that he thought the contractual service budget should stay under $10,000, unless they approve otherwise. Mr. Sudler suggested that Mr. Rodriguez come up with two alternatives, if necessary, and contact him or Mr. Hare, who has been working as his liaison. Page 14

SPECIAL COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 2 D Item #9. Mr. Neil moved for adjournment, seconded by Mrs. Arndt and unanimously carried. The Special Council Meeting adjourned at 8:04 p.m. JANELLA MAE T. SAPP INTERIM CITY CLERK All ordinances, resolutions, motions, and orders adopted by City Council during their Special Meeting of September 13, 2021 are hereby approved. ROBIN R. CHRISTIANSEN MAYOR /JTS S:\AGENDAS-MINUTES-PACKETS-PRESENTATIONS-ATT&EXH\Council-Minutes\2021\09-13-2021 SPECIAL COUNCIL MEETING - ES ACTION (PUBLIC) - City Clerk and Personnel Matters.wpd Page 15

Item #10. REGULAR CITY COUNCIL MEETING The Regular City Council Meeting was held on September 13, 2021 at 6:30 p.m. with Council President Sudler presiding. Council members present were Mr. Anderson, Mr. Boggerty, Mr. Neil, Mr. Hare, Mrs. Arndt, Mr. Rocha, and Mr. Lindell. Mr. Taylor was absent. Staff members present were Police Chief Johnson, Ms. Peddicord, Mr. Harline, Mr. Hugg, Mr. Rodriguez, Mrs. Sapp, and Mrs. Ramsey. Mayor Christiansen was also present. OPEN FORUM The Open Forum was held at 6:15 p.m., prior to commencement of the Official Council Meeting. Council President Sudler declared the Open Forum in session and reminded those present that Council was not in official session and could not take formal action. There was no one present wishing to speak during the Open Forum. INVOCATION The invocation was given by Elder Ellis Louden. PLEDGE OF ALLEGIANCE The Pledge of Allegiance was led by Councilman Anderson. ADOPTION OF AGENDA Mr. Neil moved for adoption of the agenda, seconded by Mr. Boggerty and unanimously carried. ADOPTION OF CONSENT AGENDA All Consent Agenda items are considered routine and non-controversial and will be acted upon by a single roll call vote of the Council. There will be no separate discussion of these items unless a member of Council so requests, in which event the matter shall be removed from the Consent Agenda and considered a separate item. Mr. Rocha moved for adoption of the consent agenda, seconded by Mr. Hare and carried by a unanimous roll call vote (Taylor absent). PRESENTATIONS - CERTIFICATE OF RECOGNITION AND CONGRATULATIONS - RYAN GROVER - BIGGS MUSEUM OF AMERICAN ART The City Clerk read the following Certificate of Recognition and Congratulations into the record: CERTIFICATE OF RECOGNITION AND CONGRATULATIONS presented to RYAN GROVER Page 16

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 2 Mr. Ryan Grover started with the Biggs Museum of American Art in Dover in 2003. During his tenure with the Museum he published more than a dozen catalogs and organized more than 200 exhibitions in addition to implementing community and educational events. Mr. Grover's dedication to expanding the Museum's scope to encompass diversity and inclusion has been revolutionary in recognizing the Dover community. The City of Dover extends sincere appreciation for your public service. On behalf of the Mayor and Council, Mayor Christiansen and Councilman Neil presented the Certificate to Mr. Ryan Grover. PRESENTATIONS - CERTIFICATES OF APPRECIATION - INNOVATIVE READINESS TRAINING (IRT) VOLUNTEERS The City Clerk read the following Certificates of Appreciation into the record: Certificate of Appreciation presented to Captain Jason Brooks, Mrs. Donyale Hall, Mrs. Kay Sass, Ms. Linda Schreppler, Mr. Ennio Emmanuel Zaragoza, Mr. John Rundle, Major George Kale, Capital School District, Hope Clinic, Westside Family Healthcare, Central Delaware Housing Collaborative, and Delaware State University for the immeasurable amount of time and hard work dedicated to the health of our citizens through the Innovative Readiness Training (IRT). You played an intricate part in providing services to 3,217 people. A total of 18,050 medical procedures were performed, 1,217 of them dental, 2,000 requiring eyeglasses at an unbelievable impact of $1,384,000 in fair market value as a savings to the greater Dover community. On behalf of the Mayor and Council, Mayor Christiansen, Councilman Anderson, and Councilman Neil presented the Certificates to the volunteers and representatives in attendance. Captain Jason Brooks advised that the updated number for the fair market value of the services provided was $250,000 short, not counting the pharmaceuticals and the fabrication of the eyeglasses themselves so the updated number was over $1.57 million. PROCLAMATIONS - CONSTITUTION WEEK The City Clerk read the following Certificate into the record: WHEREAS, the Constitution of the United States of America, the guardian of our liberties, embodies the principles of limited government in a republic dedicated to rule by law. September 17th, 2021, marks the two hundred thirty-fourth anniversary of the framing of the Constitution of the United States of America by the Constitutional Convention; and WHEREAS, it is fitting and proper to recognize this magnificent document and the anniversary of its creation. It is appropriate to officially commemorate this occasion with patriotic celebrations, particularly in Delaware, the first state to ratify the Constitution; and WHEREAS, Public Law 915 guarantees the issuance of a proclamation each year by the President Page 17

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 3 of the United States of America which designates September 17th through the 23rd as Constitution Week. NOW THEREFORE, I, ROBIN R. CHRISTIANSEN, MAYOR OF THE CITY OF DOVER, DELAWARE, do hereby proclaim September 17th through the 23rd, 2021 as CONSTITUTION WEEK in the City of Dover and urge all residents to reaffirm the ideals held by the Framers of the Constitution in 1787 by vigilantly protecting the freedoms guaranteed to us in this invaluable document. On behalf of the Mayor and Council, Mayor Christiansen presented the proclamation to Councilman Neil. PROCLAMATIONS - HISPANIC HERITAGE MONTH The City Clerk read the following Certificate into the record: WHEREAS, throughout our history, our Nation has been enriched by the storied pasts of all who call the United States of America home. During National Hispanic Heritage Month, we honor all American citizens of Hispanic descent and celebrate their rich and vibrant traditions of faith, family, hard work, and patriotism. America's Hispanic community has woven unique threads into the fabric of our country with their spirit, energy, and leadership and Hispanic Americans have played an important role in shaping our national character. We are grateful for the innumerable contributions they make to our society, which are vital to our thriving Nation; and WHEREAS, as a Nation, we are bound by our shared ideals. America's Hispanic community has the same dreams, values, trials, and triumphs of people in every corner of our country, and they show the same grit and determination that have carried us forward for centuries. During National Hispanic Heritage Month, let us renew our commitment to honor the invaluable ways Hispanic Americans contribute to our common goals, to celebrate Hispanic culture, and to work toward a stronger, more inclusive, and more prosperous society for all; and WHEREAS, the 2021 National Hispanic Heritage Month theme, "Esperanza: A Celebration of Hispanic Heritage and Hope," invites all Hispanics in the City of Dover community to celebrate Hispanic Heritage and to reflect on how great our tomorrow can be if we hold onto our resilience and hope. NOW, THEREFORE, I, ROBIN R. CHRISTIANSEN, MAYOR OF THE CITY OF DOVER, DELAWARE, do hereby proclaim September 15 through October 15, 2021, as Hispanic Heritage Month in the City of Dover and urge all citizens to observe this month with appropriate ceremonies, activities, and programs. On behalf of the Mayor and Council, Mayor Christiansen presented the proclamation to Mr. Javier Torrijos, Chair of the Delaware Hispanic Commission. Page 18

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 4 PROCLAMATIONS - RECOVERY MONTH The City Clerk read the following Certificate into the record: WHEREAS, mental and substance use disorders affect all communities nationwide, but with commitment and support, people with these disorders can achieve healthy lifestyles and lead rewarding lives in recovery. By seeking help, people who experience mental and substance use disorders can embark on a new path toward improved health and overall wellness; and WHEREAS, the impact of mental and substance use disorders is apparent in our local community. In 2019, 447 Delawareans died from drug overdoses, fentanyl accounted for 327 of the deaths. Department of Health and Social Services is concerned about the COVID-19 impact on Delawareans already struggling with substance use disorder. Through May 31, 2020, 160 Delawareans died from suspected overdoses, a 60% increase compared to the previous year; and WHEREAS, through Recovery Month, people become more aware and able to recognize the signs of mental and substance use disorders, which can lead more people into needed treatment. Managing the effects of these conditions can help people achieve healthy lifestyles, both physically and emotionally; and WHEREAS, the Recovery Month observance continues to improve the lives of those affected by mental and substance use disorders by raising awareness of these diseases and educating communities about the prevention, treatment, and recovery resources that are available. Local resources include the City of Dover Police Department's ANGEL Program, and the State of Delaware's Help is Here program, The Vines Community Project and, nationally, The Herren Project is an available resource. NOW, THEREFORE, I, ROBIN R. CHRISTIANSEN, MAYOR OF THE CITY OF DOVER, DELAWARE, do hereby proclaim September 2021 as RECOVERY MONTH in the City of Dover and call upon our community to observe this month with compelling programs and events that support this year's Recovery Month theme "Join the Voices for Recovery: Celebrating Connections," and take a stand against substance abuse by participating in Delaware Goes Purple. On behalf of the Mayor and Council, Mayor Christiansen presented the proclamation to Reverend Carol Harris. RESOLUTION NO. 2021-23 - APPLICATION TO THE U.S. ECONOMIC DEVELOPMENT ADMINISTRATION (EDA) PURSUANT TO THE BUILD BACK BETTER REGIONAL CHALLENGE Mr. Hare moved to waive the reading of Resolution No. 2021-23, seconded by Mr. Neil and unanimously carried. Mr. David Hugg, Director of Planning and Community Development, reviewed Resolution No. 2021-23 regarding the Application to the U.S. Economic Development Administration (EDA) pursuant to the Build Back Better Regional Challenge. He advised that the application was due Page 19

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 5 October 19, 2021 and was five pages with a number of attachments and potentially 50 to 60 awards as much as $500,000 and considerably more than that if they were successful to reach phase two. By motion of Mr. Anderson, seconded by Mr. Neil, Council adopted Resolution No. 2021-23 unanimously: A RESOLUTION AUTHORIZING AN APPLICATION TO THE U.S. ECONOMIC DEVELOPMENT ADMINISTRATION (EDA) PURSUANT TO THE BUILD BACK BETTER REGIONAL CHALLENGE WHEREAS, the U.S. Economic Development Administration, through the American Rescue Plan, has made available competitive funding to help regions achieve economic recovery through the Build Back Better Regional Challenge by supporting "economic development focused on advancing equity, creating good-paying jobs, helping workers to develop in-demand skills, building economic resilience, and accelerating the economic recovery"; and WHEREAS, the Build Back Better Regional Challenge funding can be used for creating goals, developing regional partnerships and planning for the future, and for infrastructure that will enable communities to thrive; and WHEREAS, through their respective Comprehensive Planning processes, the City of Dover and Kent County have adopted Comprehensive Plans (2020 and 2018 respectively), both being certified by Governor John Carney; and WHEREAS, in cooperation and coordination, both plans designate an area southeast of Dover adjacent to Dover Air Force Base, the Central Delaware Aviation Complex, Kent County Aeropark and other lands identified for present and future industrial uses, for the creation of a new employment center; and WHEREAS, various other studies have concluded that this area is best targeted for light manufacturing; distribution; warehousing and logistics; aviation-related business; and similar uses, and have documented the need for infrastructure, including transportation capacity for freight and business purposes; and WHEREAS, while recognizing steady economic growth, Dover and Central Delaware have long-standing social and economic deficiencies that can be addressed by the creation and development of the Southeast Dover Employment Complex, the Garrison Oak Business and Technology Center Business-to-Business Corridor, and associated infrastructure projects, which further the City and County commitments to supporting investments that foster economic development, equity, recovery and resiliency, workforce development, manufacturing, environmentally sustainable environment, and foreign direct investment by targeting industry opportunities that support the implementation of local comprehensive plans that result in economic opportunities and strengthen our local economy; and Page 20

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 6 WHEREAS, the EDA proposes to award 50-60 technical assistance grants to help regions prepare for substantial growth in regional growth clusters (Phase I) and to award 20-30 implementation grants to implement strategies and projects to grow new regional clusters revitalizing local economies (Phase II); and WHEREAS, the deadline for Phase I of this highly competitive grant application process is October 19, 2021, thereby requiring dedicated and expeditious completion of a Phase I application; NOW, THEREFORE, BE IT RESOLVED by the Mayor and Council of the City of Dover, that the City Planner or his designee be authorized to develop an application for Phase I of the Economic Development Administration's Build Back Better Regional Challenge for consideration by the City Council pursuant to the program deadlines and requirements. ADOPTED: SEPTEMBER 13, 2021 ADOPTION OF MINUTES - REGULAR COUNCIL MEETING OF AUGUST 9, 2021 The Minutes of the Regular Council Meeting of August 9, 2021 were unanimously approved by motion of Mr. Rocha, seconded by Mr. Hare and bore the written approval of Mayor Christiansen. COUNCIL COMMITTEE OF THE WHOLE REPORT - AUGUST 10, 2021 The Council Committee of the Whole Meeting was held on August 10, 2021 at 6:00 p.m., with Council President Sudler presiding. Members of Council present were Mr. Anderson (departed at 7:58 p.m.), Mr. Boggerty, Mr. Neil, Mr. Hare, Mrs. Arndt, Mr. Rocha, Mr. Taylor, and Mr. Lindell. Civilian members present for their Committee meetings were Mr. McCutchen (Utility), and Mr. Contant and Mr. Shevock (Legislative, Finance, and Administration). Mr. Shelton (Safety Advisory and Transportation) was absent. COUNCIL COMMITTEE OF THE WHOLE Adoption of Agenda Mr. Anderson requested the addition of an Update on the Partnership Between the Delaware National Guard Innovative Readiness Training (IRT) and the City of Dover to Provide Healthcare Delivery Services to the agenda. Mr. Matt Harline, interim City Manager, requested the addition of Presentation of New Staff to the agenda. Mr. Anderson moved for adoption of the agenda, as amended, seconded by Mr. Neil and unanimously carried. Mr. Anderson stated that as the final day of the Innovative Readiness Training (IRT) wrapped up, approximately 3,200 patients had been seen which met the goal, most Page 21

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 7 of them being Delawareans and people from the area. He noted that there were 1,217 dental patients, over 2,000 eyeglasses provided, 18,050 medical procedures averaging about 5.6 per patient, and over $1.3 million in fair market value services provided. Mr. Anderson thanked everyone who took time to make the event a success. Mr. Harline, Interim City Manager, introduced Mr. Chase Barnes, a Master's in Public Administration Student from the Biden School of Public Administration at the University of Delaware, as the City's summer intern. He explained that Mr. Barnes had worked on a number of projects in his time with the City, including the different ways to handle the Tax Assessor's Office. Mr. Barnes thanked City staff and Council for the opportunities he had working with the City. Responding to Mr. Taylor, Mr. Barnes stated that he felt the most impactful project he had worked on with the City was the water bill adjustment policy which he thought would be beneficial to both customers receiving water from the City of Dover but also for the City in terms of revenue. Mr. Harline thanked Mrs. Patricia Marney, Customer Service Director, and Ms. Lori Peddicord, Controller/Treasurer, for mentoring and working directly with Mr. Barnes. UTILITY COMMITTEE The Utility Committee met with Chairman Rocha presiding. Adoption of Agenda Mr. Neil moved for adoption of the agenda, seconded by Mr. Taylor and unanimously carried. Update to the City of Dover Water Master Plan (Jason Lyon, Water and Wastewater Director) Mr. Jason Lyon, Water and Wastewater Director, reviewed the background and analysis regarding the City of Dover Water Master Plan. Staff recommended acceptance of the Water Master Plan and to utilize as a guide for the future of the water utility. Mr. Andy Cooper, Whitman, Requardt, & Associates introduced Mrs. Allyson Merola, Whitman, Requardt, & Associates. Mrs. Merola reviewed the report provided by Whitman, Requardt, & Associates. Page 22

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 8 Responding to Mr. Anderson, Mrs. Merola stated that to clean the pipes, a large scrapper would be pulled through them to scrape off the tuberculation, then a cement or epoxy lining would be sprayed inside of the pipes. She explained that if the pipes were still in good working condition and structurally sound but have corrosion, essentially they would line it which would provide a barrier between the cast iron and the water. Responding to Mr. Boggerty, Mrs. Merola stated that the lines they were suggesting for cleaning and lining were the ones that were adequately sized. She noted that the pipes that were undersized should be replaced. Mrs. Merola explained that an additional pipe could be added inside to reduce the diameter, but the cement, concrete spray, or epoxy would only provide a barrier, it would not reduce diameter. Responding to Mr. Boggerty, Mrs. Merola stated that cement was less expensive than epoxy but the main savings would be on construction. She noted that while valves would still have to be replaced, pits would just have to be opened to access pipes versus having to dig up an entire street. Responding to Mr. Taylor, Mr. Lyon stated that it was hard to define if the hydraulic modeling was cost-effective because it would require dumping some water which the City had paid to be treated, but he and the Whitman, Requardt, & Associates team were looking into different alternatives. Responding to Mr. Taylor, Mr. Lyon stated that staff was currently in the process of replacing four inch lines. He noted that the current standard was eight inches. Mr. Lyon explained that it would be a fool’s errand to clean the current lines. He stated that they would consider cleaning a larger pipe in the 20-year plan presented. Mr. Lyon noted that when a pipe was scraped clean it would be isolated, cleaned out, given a smooth receiving pipe, and realigned, it would not go into the distribution system. Responding to Mr. Sudler, Mrs. Merola stated that they had not looked at chemical interactions, however, it was something that underneath water quality evaluations may be worth looking into. She noted that before moving into an analysis like that it would be good to monitor complaints once the water treatment plant was up and running on a daily normal basis to see if there was a change in complaints with the upgraded system. Responding to Mr. Sudler, Mrs. Merola stated that chemical interactions had been a contributing factor in other municipalities but they had not specifically looked at it in this case, they had primarily looked at water age. She noted that was suggested that they look at chemical interaction as an evaluation for the future but she suggested seeing what happened once the treatment plant was running. Page 23

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 9 Responding to Mr. Rocha, Mrs. Merola stated that the current industry standard for pipes was either polyvinyl chloride (PVC) or ductile iron pipe which was cement lined. She noted that there were advantages and disadvantages to both materials. Responding to Mr. Neil, Mrs. Merola stated that there was no danger to asbestos pipes if they were in good working condition and adequately sized. She noted that if they were to be replaced they would require typical asbestos requirements. Responding to Mr. McCutchen, Mrs. Merola stated that the turnaround time for cleaning would depend on the length of the pipeline planned for cleaning. Mr. Cooper advised that a couple of hundred feet could be cleaned per day. Responding to Mr. McCutchen, Mrs. Merola and Mr. Cooper stated that the water supply would be temporarily affected in areas being cleaned but temporary service connections could be provided for affected residents. Responding to Mr. Anderson, Mr. Lyon stated that there was an itemized list of locations that needed to be replaced or cleaned, if they were given additional funding they would be able to shift those projects up. He noted that they would not be able to replace everything immediately if they were given unlimited funding due to lack of manpower and the disruption it would cause for residents, so the work would need to be balanced. Mr. Lyon explained that with more funding, optimally they could accomplish three miles a year, which was better than what they were currently doing. Mr. Neil moved to recommend acceptance of the Water Master Plan and to utilize as a guide for the future of the water utility, as recommended by staff. The motion was seconded by Mr. Anderson and unanimously carried. By consent agenda, Mr. Rocha moved for approval of the Committees’ recommendation, seconded by Mr. Hare and carried by unanimous roll call vote (Taylor absent). Mr. Anderson moved for adjournment of the Utility Committee meeting, seconded by Mr. Hare and unanimously carried. Meeting adjourned at 6:53 p.m. LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE The Legislative, Finance, and Administration Committee met with Chairman Anderson presiding. Adoption of Agenda Mr. Neil moved for adoption of the agenda, seconded by Mr. Taylor and unanimously carried. Page 24

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 10 Review of Pension Equity Concerns between Deceased and Disabled Employees (Kim Hawkins, Human Resources Director) Mrs. Kim Hawkins, Human Resources Director, reviewed the background and analysis regarding the review of pension equity concerns between deceased and disabled employees. Staff recommended consideration of Councilman Anderson’s recommendation. Responding to Mr. Contant, Mrs. Hawkins stated that Mr. Robert Carson’s was the first case of this kind. Responding to Mr. Contant, Mrs. Hawkins stated that there would be some type of impact to the General Employee Pension Plan fund by making the proposed change but they did not know what kind of change it would be. She noted that Ms. Lori Peddicord, Controller/Treasurer, had stated that she did not know how an actuary would price it out. Mrs. Hawkins explained that the surviving spouse would be eligible to continue their healthcare so that would impact the Other Post-Employment Benefits (OPEB) fund as well but they were not able to determine what the impact was. Responding to Mr. Lindell, Mrs. Hawkins stated that she had not researched how other municipalities treated this situation but she would say the City of Dover was a pioneer in this consideration. Mr. Boggerty moved to recommend approval of staff's recommendation, seconded by Mr. Rocha and unanimously carried. By consent agenda, Mr. Rocha moved for approval of the Committees’ recommendation, seconded by Mr. Hare and carried by unanimous roll call vote (Taylor absent). Elimination of the City Assessor’s Position (Patricia Marney, Customer Service Director) Mrs. Patricia Marney, Customer Service Director, reviewed the background and analysis regarding the elimination of the City Assessor’s position. Staff recommended not eliminating the Assessor’s position but amending the City Ordinance Chapter 102 - Taxation, and leaving the Charter in tact as was currently written. Responding to Mr. Rocha, Mrs. Marney stated that it was her recommendation not to eliminate the City Assessor’s position because it would offer more flexibility in the future. She noted that the City would not hire a new Assessor at the present time, but instead would keep the position open and the Interim City Manager would be responsible for the duties or for delegating those duties. Page 25

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 11 Responding to Mr. Rocha, Mrs. Marney stated that Tyler Technologies would be the contractor that handles the assessments and the day-to-day operations would be under the City Manager’s direction. Responding to Mr. Boggerty, Mrs. Marney stated that staff would not be doing the assessment but would be handing the day-to-day administrative tasks. She noted that the majority of the tasks fell under the current Assessor’s job duties. Mrs. Marney explained that there was an Assessor’s assistant that handled a lot of the work, but some would fall on whomever the City Manager delegated it to. Mr. Harline stated that the plan was for Ms. Annette Hart, Administrative Assistant to the Tax Assessor, to continue her job as usual but she would now report to Mrs. Marney. He noted that Mrs. Marney would be taking on a little more responsibility. Mr. Boggerty questioned if Mrs. Marney was getting additional duties could or should she request additional compensation. Responding to Mr. Boggerty, Mr. Harline stated that in the previous salary study Mrs. Marney was recommended for a pay increase but she was not trying to get more money for this presently. He noted that all of the licensed assessment work would still be done by a licensed assessor and the only added burden to Mrs. Marney would be administrative. Responding to Mr. Contant, Mr. Harline stated that the Code changes had been submitted to Mr. Nicholas Rodriguez, City Solicitor, for review but he had not received a response prior to the meeting. Mr. Lindell moved to recommend not eliminating the Assessor's position but amending the City Ordinance Chapter 102 - Taxation, and leaving the Charter in tact as was currently written, as recommended by staff, pending the outcome of the City Solicitor’s report. The motion was seconded by Mr. Boggerty and unanimously carried. By consent agenda, Mr. Rocha moved for approval of the Committees’ recommendation, seconded by Mr. Hare and carried by unanimous roll call vote (Taylor absent). City of Dover Impact and Permit Fees - Capital School District (Matt Harline, Interim City Manager) Mr. Matt Harline, Interim City Manager, reviewed the background and analysis regarding the City of Dover Impact and Permit Fees for Capital School District. Staff recommended that City Council charge the existing fees as prescribed in Code. Page 26

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 12 Responding to Mr. Sudler’s concerns, Mr. Harline provided the following information: • He believed the City should require an impact fee and building fee in concurrence with Title 14 of the Delaware Code Chapter 20 subsection 2006(b)(1). • That building permits and the amount of money required to provide inspections and support, as well as the possibility of revenue collection were linked to the direct fees. • They did not currently have a dollar-for-dollar/hour-for-hour analysis of the staff in the Planning and Inspections Department. Mr. Adewunmi Kuforiji, Capital School District Interim Assistant Superintendent/Chief Financial Officer, reviewed Capital School District’s request for more reasonable impact and permit fees based on Title 14 of the Delaware Code. Responding to Mr. Sudler, Mr. Kuforiji stated that they had not received the cost breakdown from City staff yet. He stated that Capital School District did not have any formal documentation of an expert opinion that led them to the analysis that the fees should be much less than the figure provided to them. Responding to Mr. Shevock, Mr. Kuforiji stated that Capital School District was working on their 10-15 year Facilities Master Plan. He noted that when the middle school was completed they planned to move students from Fairview Elementary and East Dover Elementary over to Central Middle School which would become an elementary school. He noted that it was his understanding of the Code that there should not be any additional fees because additional users were not being added, students were just being moved around. Responding to Mr. Sudler, Mr. Kuforiji stated that they determine additional users by higher enrollment. He noted that in the past year enrollment had gone down due to COVID-19 but enrollment would come back up which was an easy calculation to make because it was a published number. Responding to Mr. Contant, Mr. Harline confirmed that the City only had one chance to collect an impact fee for this project. Responding to Mr. Contant, Mr. Kuforiji stated that Capital School District did not pay any property taxes to the City because it was a government entity. Responding to Mr. Boggerty, Mr. Anderson stated that in order for City Staff to reduce any fees established by City Council it required permission of City Council. Page 27

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 13 Mr. Hare moved to recommend referring the item back to staff and allow a recommendation of negotiation based upon the maximum allowable fee by law to be brought back before the Committee on September 28, 2021. The motion was seconded by Mr. Neil and unanimously carried. By consent agenda, Mr. Rocha moved for approval of the Committees’ recommendation, seconded by Mr. Hare and carried by unanimous roll call vote (Taylor absent). Fiscal Year 2022 Fund to Combat Violent Crime Grant (Thomas Johnson, Police Chief) Mr. Thomas Johnson, Police Chief, reviewed the background regarding the Fiscal Year 2022 Fund to Combat Violent Crime Grant. Staff recommended approval of the grant and intended purchases. By unanimous consent, the Committee recommended approval of staff’s recommendation. By consent agenda, Mr. Rocha moved for approval of the Committees’ recommendation, seconded by Mr. Hare and carried by unanimous roll call vote (Taylor absent). Fiscal Year 2021 Edward Byrne Justice Assistance Grant Program - Joint Grant with Kent County (Thomas Johnson, Police Chief) Mr. Thomas Johnson, Police Chief, reviewed the background regarding the Fiscal Year 2021 Edward Byrne Justice Assistance Grant Program. Staff recommended approval of the grant project as requested. Mr. Hare moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Contant and unanimously carried. By consent agenda, Mr. Rocha moved for approval of the Committees’ recommendation, seconded by Mr. Hare and carried by unanimous roll call vote (Taylor absent). Fiscal Year 2021 Body-Worn Camera Policy and Implementation Program to Support Law Enforcement Agencies Grant Program (Thomas Johnson, Police Chief) Mr. Thomas Johnson, Police Chief, reviewed the background regarding the Fiscal Year 2021 Body-Worn Camera Policy and Implementation Program to Support Law Enforcement Agencies Grant Program. Staff recommended approval of the grant project as requested. Page 28

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 14 Responding to Mr. Anderson, Chief Johnson stated that the Police Department would be under formal contract with Axon Enterprises, Inc. by the end of August. He noted that Axon had agreed to hold off on invoicing and shipping the product to allow the grant exercise in item #7 to take place. Chief Johnson explained that the early estimates were that the Police Department would receive notification by the first week of October. He stated that once the award was announced, they would be able to start the process of invoicing and shipping the product. Chief Johnson noted that after the product arrived it would be a matter of training, orientation, and transition to make sure they were ready for the data that the cameras would provide. He stated that sometime between Thanksgiving and Christmas the cameras would be 100% live. Responding to Mr. Neil, Chief Johnson stated that by allowing the Police Department to follow the path of grants, the overall cost to City of Dover taxpayers over the lifetime of the contract had been cut by approximately under $200,000. Responding to Mr. Taylor, Chief Johnson stated that a separate grant would be coming before the Committee in the near future regarding clinicians. Responding to Mr. Sudler, Chief Johnson stated that when the Police Department honed in on Axon, they saw an opportunity to move some responsibilities around to existing sworn staff, so they were only hiring one individual. He noted that Mr. Frank Grosso had been promoted to Evidence Manager at the beginning of the Fiscal Year and they planned to replace his previous position of Evidence Technician once they had a solid timeline on the grant award at the Federal level. Chief Johnson explained that the plan was to fill the position with a 30 to 40-day lead-in window before the program went live to allow time to train the individual. Responding to Mr. Sudler, Chief Johnson stated that the single individual to be hired would be filling the vacant Evidence Technician position at the current rate under personnel policy which he believed included a five-year examination of salary, benefits, and post-employment benefits. Mr. Hare moved to recommend approval of the grant project as requested, as recommended by staff. The motion was seconded by Mr. Neil and unanimously carried. By consent agenda, Mr. Rocha moved for approval of the Committees’ recommendation, seconded by Mr. Hare and carried by unanimous roll call vote (Taylor absent). Mr. Hare moved for adjournment of the Legislative, Finance, and Administration Committee meeting, seconded by Mr. Neil and unanimously carried. Page 29

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 15 Meeting adjourned at 7:56 p.m. SPECIAL SAFETY ADVISORY AND TRANSPORTATION COMMITTEE The Safety Advisory and Transportation Committee met with Chairman Taylor presiding. Adoption of Agenda Mr. Hare moved for adoption of the agenda, seconded by Mr. Anderson and unanimously carried. Proposed Resolution No. 2021-21 - Establishing that the Safety Advisory and Transportation Committee Shall Serve as the Bicycle Pedestrian Committee for the City of Dover (Councilman Ralph Taylor, Jr.) Mr. Matt Harline, Interim City Manager, reviewed proposed Resolution No. 2021-21 to Establish that the Safety Advisory and Transportation Committee Shall Serve as the Bicycle Pedestrian Committee for the City of Dover. Responding to Mr. Neil, Mr. Harline stated that the proposed resolution referred to a subcommittee of the Safety Advisory and Transportation Committee which was a subcommittee of the Council Committee of the Whole. Responding to Mr. Lindell, Mr. Harline stated that Councilman Taylor would be the subcommittee Chair and that if the Committee was to create ad hoc committees of the body, the Committee would give some type of designation for the Chair to create an ad hoc committee and would still have to approve it. Mr. Hare moved to recommend adoption of Proposed Resolution No. 2021-21, seconded by Mr. Sudler and unanimously carried. By consent agenda, Mr. Rocha moved for approval of the Committees’ recommendation, seconded by Mr. Hare and carried by unanimous roll call vote (Taylor absent). Mr. Hare moved for adjournment of the Safety Advisory and Transportation Committee meeting, seconded by Mr. Rocha and unanimously carried. Meeting adjourned at 8:02 p.m. Mr. Hare moved for adjournment of the Council Committee of the Whole meeting. The motion was seconded by Mrs. Arndt and unanimously carried. Meeting adjourned at 8:03 p.m. Page 30

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 16 By consent agenda, Mr. Rocha moved for acceptance of the Council Committee of the Whole Report, seconded by Mr. Hare and carried by a unanimous roll call vote (Taylor absent). MONTHLY REPORTS - JULY 2021 By motion of Mr. Rocha, seconded by Mr. Hare, the following monthly reports were accepted by consent agenda: City Assessor’s Report City Council’s Community Enhancement Fund Report City Manager’s Report City Planner’s Report Controller/Treasurer’s Budget Report (June and July) Fire Chief’s Report Police Chief’s Report APPOINTMENT RECOMMENDED BY MAYOR CHRISTIANSEN - PLANNING COMMISSION - CHRISTOPHER COOPER - THREE - YEAR TERM TO EXPIRE JUNE 2024 (TO FILL THE UNEXPIRED TERM OF NICHOLAS ADAMS) Mayor Christiansen requested the appointment of Christopher Cooper to the Planning Commission for a three-year term to expire June 2024 (to fill the unexpired term of Nicholas Adams). By consent agenda, Mr. Rocha moved for approval of the appointment, as recommended by Mayor Christiansen. The motion was seconded by Mr. Hare and carried by a unanimously roll call vote (Taylor absent). JOINT SUBCOMMITTEE OF THE LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE AND THE PARKS, RECREATION, AND COMMUNITY ENHANCEMENT COMMITTEE TO EVALUATE AMERICAN RESCUE PLAN (ARP) FUNDING REQUESTS FROM NONPROFITS Mr. Anderson stated that the City had a unique opportunity with the American Rescue Plan to impact the community. He stated that the good news was that they had a process in place that they had used successfully for the Community Development Block Grant (CDBG). He proposed that they use the same system for the federal funds for accountability and community transparency. Mr. Anderson advised that the idea was to have a subcommittee, composed of some members and the Chairs of the Legislative, Finance, and Administration Committee and the Parks, Recreation and Community Enhancement Committee with Mrs. Tracy Harvey, Planner/Community Development Block Grant (CDBG) Administrator. He noted that the proposal would be to allow that subcommittee to rate the different proposals that came in under her guidance with scoring. Mr. Anderson noted that there would be a public hearing so that people would understand what to expect as they made their submissions to staff. The submissions would be scored by the subcommittee and then once the scores had been affixed, they would be ready for when the Legislative, Finance, and Administration Committee did a particular supplemental appropriation. He stated that this would allow for the groundwork to be done. Page 31

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 17 Mr. Lindell stated that he was under the impression that the different groups were going to staff for referral and comment. He asked what staff's role was in it. Responding, Mr. Anderson stated that staff would be an integral part of the committee process as it would follow the process that was related to CDBG and would be a staff director process. He stated that all of the requests would still be reviewed by staff first and then the committee and Mrs. Harvey. Mr. Anderson noted that staff would ensure that all of the request met the guidelines. Mr. Anderson noted that the monies from the program would allow for administration so it would allow them to charge against it if they need to hire a temp in the City Clerk's Office to help out with compiling minutes. Mr. Hugg stated that the City Manager's Office had received a number of requests and had done some informal reviews. He noted that they had a unique opportunity to make a significant difference in Dover by virtue of these funds. He stated that they had roughly two years to allocate them or two years after that to make sure that they were expended, but they needed to be expended into things that did not just look good for a short period of time, but made significant change. Mr. Harline stated that the Planning and Inspections Department was well-versed in reviewing the proposals for housing and social services, but water and wastewater and stormwater projects were an area that were also available. He asked that if Council was looking to have a set of priorities in terms of those projects, were they suggesting projects like that would go through the CDBG process. He also asked if they could handle them in any order. Responding Mr. Anderson stated that the purpose of the subcommittee was not to allocate any money, but to review the requests and rate them so that when the time came to divide the money, they would know what organizations had the capacity to fulfill what they requested the funding for. Mr. Anderson stated that would be ready for a supplemental budget for this purpose around November. Mr. Anderson moved that a joint subcommitee with members of the Legislative, Finance, and Administration Committee, and Parks, Recreation, and Community Enhancement Committee, consisting of seven members, including the Chairs of the Committees, be appointed by the Council President, in consultation with the Chairs. The motion was seconded by Mr. Lindell. Mr. Lindell asked if the City would be able to make recommendations if they wanted a part of the funds as well. Responding, Mr. Anderson stated that they did not need to rate the City because they know that the City has the capacity to fulfill its infrastructure agreements. Mr. Boggerty stated that they received guidance from a meeting with the Governor to help bolster the income and what projects to put forth to the governor's office. He asked if they had taken those steps so that they could be ahead and bolster their income in the City. Responding Mr. Harline stated that staff had projects particularly in water and wastewater. He noted that they also talked about their capital improvement program and pulling projects from there that are most important. Mr. Harline advised that they also discussed working in a specific neighborhood, particularly in Capital Green, Page 32

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 18 to do a cooperative project, but was not at the level yet to send to the state. He noted that they wanted to make sure they were in coordination with elected officials, but staff was not ready to make that recommendation. Responding to Mr. Boggerty, regarding how fast they could thoroughly submit projects for consideration before the state began to get ahead of them, Mr. Harline advised that there were some details that needed to be worked out. He noted that they could put the wastewater project forward by the end of the week, but without the other projects around it, he was not sure if it would be that effective. Mr. Harline advised that one of the possibilities regarding housing, was to work the wastewater project along with housing improvements. Mr. Anderson moved that a joint subcommitee with members of the Legislative, Finance, and Administration Committee, and Parks, Recreation, and Community Enhancement Committee, consisting of seven members, including the Chairs of the Committees, be appointed by the Council President, in consultation with the Chairs. The motion was seconded by Mr. Lindell and unanimously carried. FIRST READING - PROPOSED ORDINANCE #2021-17 Council President Sudler reminded the public that copies of the proposed ordinance were available on the City's website at www.cityofdover.com under "Government," or by contacting the City Clerk's Office at 736-7008 or cityclerk@dover.de.us. Final action by Council on the proposed ordinance will take place during the Council Meeting of September 27, 2021. In accordance with Section 1-9 of the Dover Code, Council acknowledged the First Reading of the proposed Ordinance as read by the City Clerk, by title only, as follows: Ordinance #2021-17 Amending Chapter 80 - Personnel, Article IV - Pension Plans and Retirement Benefits, Division 3 - General Employee Pension Plan FIRST READING - PROPOSED ORDINANCE #2021-18 Council President Sudler reminded the public that copies of the proposed ordinance were available on the City's website at www.cityofdover.com under "Government," or by contacting the City Clerk's Office at 736-7008 or cityclerk@dover.de.us. Final action by Council on the proposed ordinance will take place during the Council Meeting of September 27, 2021. In accordance with Section 1-9 of the Dover Code, Council acknowledged the First Reading of the proposed Ordinance as read by the City Clerk, by title only, as follows: Ordinance #2021-18 - Amending Chapter 102 - Taxation Page 33

Item #10. CITY COUNCIL MEETING OF SEPTEMBER 13, 2021 PAGE 19 INTERIM CITY MANAGER'S ANNOUNCEMENTS Mr. Matthew Harline, Interim City Manager, reminded members that on Saturday, September 18th, at 10:00 a.m., New Street Park would formally be renamed Bishop LT Blackshear Park and noted that all were welcomed to attend. He noted that former Councilman Timothy Slavin initiated the process to rename the part. COUNCIL MEMBERS' ANNOUNCEMENTS Mr. Anderson encouraged members to attend the Economic Summit Event and the National League of Cities’ City Summit in November. He noted that the City Summit could be attended virtually or in-person. Mr. Lindell announced that he would be submitting his resignation as Councilman of the First District within the next couple of weeks due to moving outside of City limits. He thanked everyone for the opportunity to serve. Mr. Sudler thanked Mr. Lindell for his hard work and service throughout the years. Mr. Boggerty recognized Police Chief Johnson and the entire Dover Police Department for the work that they were doing with the heightened activity downtown and everywhere in the City. Mr. Boggerty reminded members that on Tuesday, September 21st at the Dover Public Library there was a Comprehensive Downtown Parking Solution Meeting scheduled from 5:00 p.m. to 7:00 p.m. Mr. Sudler stated that twice within two months he had witnessed major incidents where professionalism was outstanding. He noted that the culture is changing and it is affecting constituents in a positive way. Mr. Neil moved for adjournment, seconded by Mrs. Arndt and unanimously carried. Meeting adjourned at 7:42 p.m. JANELLA MAE T. SAPP INTERIM CITY CLERK All ordinances, resolutions, motions, and orders adopted by City Council during their Regular Meeting of September 13, 2021 are hereby approved. ROBIN R. CHRISTIANSEN MAYOR /JTS/mr S:\AGENDAS-MINUTES-PACKETS-PRESENTATIONS-ATT&EXH\Council-Minutes\2021\09-13-2021 REGULAR - MR.wpd Page 34

Item #11. Economic Development Committee Agenda September 14, 2021 – 4:00 PM This meeting will be held remotely via Zoom. Public participation information is as follows: Phone: +1 646 558 8656 US Link: https://zoom.us/j/98650449210?pwd=Y3I5by8xMjVUMzRDc2t2cXBXbnRlUT09 Event number: 986 5044 9210 Event password: DOVER Public comments are welcomed on any item and will be permitted at appropriate time. When possible, please notify the Mayor's Office (302-760-4920 or email mayorsoffice@dover.de.us) should you wish to be recognized. 1. Welcome 2. Adoption of Agenda 3. Adoption of Minutes 4. Delaware State University – Dr. Stacy Downing DSU Downtown Campus Update 5. Delaware State University - Dr. Cherese Winstead and Dr. Michael Casson 6. Dave Hugg- Director of Planning and Inspections- City of Dover Community and Economic Development Update 7. Mayor's Announcements 8. Next Meeting Date: October 12, 2021 at 4:00 PM 9. Adjournment Page 35

Item #11. Economic Development Committee Minutes June 8, 2021- 4:00 p.m. The Economic Development Committee Meeting was held by video conference on June 8, 2021 at 4:00 p.m. with Mayor Robin R. Christiansen presiding. Committee Members present via video or telephone were Councilman David Anderson, Kim Adams, Dave Hugg-City Planner, Diane Laird, Matt Harline-Assistant City Manager. Councilman Roy Sudler and Clayton E. Hammond II were not present. WELCOME At 4:00 pm Mayor Robin R. Christiansen called the Economic Development Meeting to order. ADOPTION OF AGENDA Mayor Christiansen called for a motion to adopt the Agenda. Dave Hugg moved for adoption of agenda, seconded by Diane Laird, unanimously carried. (Councilman Roy Sudler, Clayton E. Hammond II absent). ADOPTION OF MINUTES Mayor Christiansen called for a motion to adopt April 13, 2021 minutes. Dave Hugg moved for adoption of minutes, seconded by Diane Laird, unanimously carried. (Councilman Roy Sudler, Clayton E. Hammond II absent). DIANE LAIRD-CRIME PREVENTION THROUGH ENVIRONTMENTAL DESIGN (CPTED) Please see attachment 1 for presentation. DIANE LAIRD-DOWNTOWN DOVER PAARTNERSHIP (DDP) REQUEST FOR QUALIFICATION FOR STRATEGIC MASTER PLAN Please see attachment 2 for presentation. Diane Laird states this is exploratory DDP is not obligated to proceed with responses this is to help inform next steps. Councilman Anderson thanks Ms. Laird for presentation and he feels this is very positive to bend a curve and make things happen. Councilman Anderson states we are so close to take downtown from good to great. Mentions a Comprehensive Plan that will be a total downtown investment package that will entail economic development and Page 36

Economic Development Meeting of June 8, 2021 PAGE 2 Item #11. community development. Diane Laird strengthening economic development which is the core of Dover, must have market rate housing, and more residence. Many people work in downtown but do not live-in downtown, and 1000 new households would support after 5pm shopping and eating, with more built-in shopping and living environment. Comprehensive plan to be holistic including business, residence, shopping, and capitalize on the assets we already have. Councilman David Anderson asks if everything is on the table or this only specific areas? Diane Laird will engage broad public opinion; stakeholders’ input will be one large component of an outcome it will direct the plan. The market is also driving trends, opportunities, categories of business, ages of people supporting people. This will be diverse intake to come up with a comprehensive plan. Councilman Anderson said Delaware State University looking at small business development center downtown to launch entrepreneurs. Would workforce development be an opportunity? Ms. Laird confirmed yes. DAVE HUGG-DIRECTOR OF PLANNING AND INSPECTIONS- CITY OF DOVER COMMUNITY AND ECONOMIC DEVELOPMENT UPDATE Community Economic Development (CED) is defined as an “inclusive and participatory process” focusing on creating “inclusive local economies, developing nourishing livelihood opportunities, building on local resources and capacities, increasing community control and ownership, enhancing the health of the environment, and encouraging community resilience.” (Simon Fraser University, Community Economic Development). SFU identifies five basic principles: livelihood focused; diverse and inclusive; sustainable; place-based; and community controlled. Restoring Central Dover – NCALL with the help of a 20+ member steering committee developed and has been implementing the Restoring Central Dover Plan, meeting and probably exceeding all of the CED criteria. The RCD plan looks at “affordable housing, business development, strong community, and infrastructure” and includes goals and implementation actions involving the central Dover community. (RCD Plan, Executive Summary). Among the many activities undertaken as part of the RCD effort were community cleanups, Open Streets events, community gardens, community forums, provided rent, mortgage and utility assistance; facilitated neighborhood watch programs; sponsored Launcher Entrepreneur training programs; and distribution of food to needy community members. (NCALL Annual Report 2019). DDP – the Downtown Dover Partnership (a certified DDD initiative) is committed to developing grassroots support and involvement, reducing barriers to entry into business, supporting housing that is affordable and achievable, and enhancing quality of life in the downtown portion of Dover. Its multi-sector-based Board and supporting committees includes residents, property and business owners, local officials, and economic development resources in planning and promoting the downtown. A comprehensive master planning initiative is soon to begin that will leverage these resources and “lead to a implementation and investment strategies to guide development and reinvestment, with the goal of bringing this vital core of commerce and housing to its highest and best potential.” DDP/RFQ for Strategic Master Plan) Page 37

Economic Development Meeting of June 8, 2021 PAGE 3 Item #11. At the City level through the Community Development Block Grant Program provide funds for motel vouchers and rent subsidies, funded mortgage assistance for purchases of affordable housing, supported rehabilitation to existing owner-occupied housing to eliminate conditions that threaten health and safety of low-income families and worked with NCALL to demolish blighted houses in order to conduct new affordable homes in the downtown. (CBDG Report April 2021). Collectively all these initiatives fall under the areas of the basic principles of CED. To duplicate those efforts through a separate CED effort and structure would be wasteful and counterproductive. Amendment to zoning ordinance that coming up to Planning Commission that allows warehouse and distribution to occur at shopping centers. So, Dover is in a better position to capture more substantial economy. Mayor Christiansen, zoning changes are critical to future economic development in the city because we have deficit in warehouse space for current and future manufacturers. Diane Laird think work is coalescing beautifully and we have been successful and will continue to include diverse community in all corners out work. Mayor states this has always been our goal and intent of Mayor, Council, DDP, and Planning Inspections department to move forward as an entire community recognizing our diversity and what everyone can bring to the table to make our City the best place. MAYORS ANNOUNCMENT Mayor Christiansen, zoning changes are critical to future economic development in the city because we have deficit in warehouse space for current and future manufactorers. Diane Laird think work is coalescing beautifully and we have been successful and will continue to include diverse community in all corners out work. Mayor states this has always been our goal and intent of Mayor, Council, DDP, and Planning Inspections department to move forward as an entire community recognizing our diversity and what everyone can bring to the table to make our City the best place. We will have a terrific 4th of July Celebration opportunity to make it a great weekend. NEXT MEETING DATE September 14, 2021 ADJOURNMANT Mayor Robin R. Christiansen called for a motion to adjourn. Diane Laird moved for adjournment, seconded by Councilman Anderson, unanimously carried. Meeting adjourned 4:48 pm Page 38

Attachment 1 Item #11. N,rn JYJ=,= NATIONAL INSTITUTE OF CRIME PREVENTION CPTED Principles Target Hardening tries to control and prevent crime by making a space physically difficult to penetrate. CPTED analysis focuses on creating changes to the physical and social environment that will reinforce positive behavior. C rime P revention T hrough E nvironmental D esign Consider for a moment… • “Eyes on the Street” - Natural observation is a key factor in a well-conceived, enjoyable, and safe environment. • Eliminating the things that will deter vagrants, will also possibly deter the presence of the very people we are desiring to be in a space. • How can we create a space that is beautiful and natural, and yet still effectively deters crime? CPTED is about people and quality of life: Normals – Observers – Abnormals Major Benefits of CPTED: CPTED emphasizes: • Reduction in crime. • Physical environment • Reduction in potential for crime. • Behavior of people • Perceived greater safety and security. • Productive use of space • Crime / loss prevention Architecture impacts the safety and security of a building in many different features including: • Stairs and ramp design • Doors and windows • Interior and exterior lighting • Blind spots or ambush points • Parking lot designs • Restrooms • Elevators • Building circulation patterns Page 39

Attachment Item #11. 1 CPTED is based on four key overlapping concepts. 1. Natural access control 2. Natural surveillance 3. Territorial reinforcement 4. Maintenance Natural Access Natural access control means controlling access to a site. People are physically guided through a space by the strategic design of streets, sidewalks, building entrances, and landscaping. Natural Surveillance The placement of physical features, activities, and people in a way that maximizes visibility. Territorial Reinforcement The use of physical attributes that express ownership such as fencing, pavement treatments, signage, and landscaping Maintenance Allows for the continued use of a space for its intended purpose. Serves as an additional expression of ownership. Prevents reduction of visibility from landscaping overgrowth and obstructed or inoperative lighting. Lighting has two purposes within the CPTED model” 1. Illumination of human activity. 2. Security A Global Training Company www.CPTEDTraining.net Page 40

Attachment Item #11. 2 Page 41

Attachment 2 Item #11. Exploring the future of central Dover, Delaware Strategic Master Plan – Request for Proposals Presented to: City of Dover Economic Development Committee June 8, 2021 Page 42

Attachment 2 Item #11. The Downtown Dover Partnership, working in concert with the City of Dover and multiple public and non-profit agencies, is seeking an experienced, dynamic, and diverse professional planning consultant team to develop a Strategic Master Plan for the downtown and closely surrounding neighborhood area within the City of Dover, Delaware. Page 43

Attachment 2 Item #11. Core areas of DDP’s responsibility: • Strengthening economic opportunity in the central core of the Capital City of Dover through effective business recruitment, retention, and expansion; • Creating an environment that is conducive to effective property redevelopment and reinvestment; • Community revitalization that will increase viability and sustainability of the business district and surrounding Page 44 neighborhoods.

Attachment 2 Item #11. The target area is designated as a Downtown Development District and also as an Opportunity Zone, indicating that this is the high priority target area for redevelopment and reinvestment. Page 45

Attachment 2 Item #11. This area for priority redevelopment is adjacent to: • DE State legislative campus • City Hall • Dover Public Library • State offices • “The Green” Page 46

~=-·- ---- --- - -11 Dow-r1tow:n Redevelopment Target Area with High Priority Target A.n~a Attachment 2 •~, Item #11. .••111!!11:i - ~ - ·.' , This area for priority redevelopment is adjacent to: • DE State legislative campus • City Hall • Dover Public Library • State offices • “The Green” Downtown Redeveloment High Priority Target Area Downtown Redevelopment Target Area Page 47

Attachment 2 Item #11. The City of Dover is not a partner to this RFP. Nevertheless, the City and many other public and private stakeholders are philosophical and financial partners in, and integral to, the work of the DDP in daily operations and initiatives, including: • City of Dover • State of Delaware • Kent County • Several key non-profits, and a broad range of stakeholders that have invested in Dover, Delaware, including but not limited to residents, workers, merchants, and property owners. Page 48

Attachment 2 Item #11. Downtown Dover Partnership (DDP) and aligned partners’ meaningful efforts to-date have given us glimpses of success as a thriving rural downtown community in which to live, work, and shop… UNITED STilTES POSTilL SERVICE Page 49

Attachment 2 Item #11. …but this “heart of Dover” has not yet met the “tipping point” for solid, substantial revitalization. Page 50

Attachment 2 Item #11. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: It will engage this diverse local community in visioning and planning, including minority, underrepresented and low-income populations. Page 51

Attachment 2 Item #11. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: It will engage both traditional investors as well as a broad array of individuals in the community, diverse in ethnicity, MHI (Median Household Income), affluence, gender, age, and ability. Page 52

Attachment 2 Item #11. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: The proposed strategic master plan will include strategies for additional market-rate housing and increased entrepreneurial opportunity and result in Dover’s strengthened core exhibiting both residential and business activity that reflects value for not only its current diverse community… Page 53

Attachment 2 Item #11. The proposed master planning process and outcome will reflect a “lean urbanism” philosophy: HBCU …but also a community reinforced by the next generation of leaders, including those from Delaware State University, Bayhealth’s new residents program, Dover Air Force Base singles and officers who choose to live outside of the base, and a workforce that chooses to simultaneously live and work in the central Dover geography. Page 54

Attachment 2 Item #11. Who Benefits? Sustainable transformation of Delaware’s Capital City Dover to an exceptional, vibrant, reimagined core of commerce and community will prove valuable to the state and surrounding region for years to come. Over a million people stand to benefit from a revitalized business district that will regularly attract a new, young population while providing an increased quality of life and economic, entrepreneurial, and housing opportunities for all those that have already invested in the community, including minorities, those that are disabled, veterans, and other marginalized populations. Page 55

Attachment 2 Item #11. RFP: Examine issues and make recommendations 1.Physical Environment 2.Market Analysis 3.Financial 4.Design 5.Implementation Strategy 6.Public Engagement Page 56

Attachment 2 Item #11. Timetable EVENT DATE (TO BE REVISED) Issuance of RFP June 10, 2021 Response Due Date August 10 , 2021 at p.m. EST Anticipated requests for presentations August 16 - September 10, 2021 by select respondents, as selected by DDP Anticipated decision to be made September 10, 2021 regarding final selection of vendor Recommendation of vendor to be September 22, 2021 made by DDP Board President/Executive Director to DDP Board of Directors for vote Page 57

Attachment 2 Item #11. Master Plan Development & Implementation • Grassroots engagement in plan development and outcome • Timetable reflecting a target date of completed Master Plan delivered to DDP by April 2022 • Master Plan Implementation Benchmarks at one-, three-, five- and eight-year timeframes • Target completion date of 2030 for majority of Master Plan implementation Page 58

Attachment 2 Item #11. Page 59

Item #12. COUNCIL COMMITTEE OF THE WHOLE The Council Committee of the Whole Meeting was held on September 14, 2021 at 6:00 p.m., with Council President Sudler presiding. Members of Council present were Mr. Anderson, Mr. Boggerty, Mr. Neil, Mr. Hare, and Mr. Rocha. Mrs. Arndt, Mr. Taylor, and Mr. Lindell were absent. Mayor Christiansen was also present (arrived 6:47 p.m.). Civilian members present for their Committee meetings were Mr. Lewis, (Parks, Recreation, and Community Enhancement), Mr. McCutchen (Utility), and Mr. Contant (arrived at 6:32 p.m.) and Mr. Shevock (Legislative, Finance, and Administration). Mr. Jones (Parks, Recreation, and Community Enhancement) was absent. COUNCIL COMMITTEE OF THE WHOLE Adoption of Agenda Mr. Neil moved for adoption of the agenda, seconded by Mr. Rocha and unanimously carried. UTILITY COMMITTEE The Utility Committee met with Chairman Rocha presiding. Adoption of Agenda Mr. Neil moved for adoption of the agenda, seconded by Mr. Boggerty and unanimously carried. Evaluation of Proposals - Utility Locating Services Contract (Jason Lyon, Director of Water and Wastewater) Mr. Jason Lyon, Water and Wastewater Director, reviewed the background and analysis regarding the Evaluation of Proposals - Utility Locating Services. Staff recommended awarding a three (3) year contract with the option for two (2) one (1) year extensions to W Locco, LLC as per the proposal submitted in response to RFP #21-0043COD. Responding to Mr. Neil, Mr. Lyon stated that the budgets were split into three different divisions to include water, wastewater, and electric and on the committee action form the totality of that budget for the current fiscal year was $66,400. He noted that the anticipated cost for service was $62,000 and the City had budgeted $66,400 so the contract would be under budget. Mr. Hare moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Neil and unanimously carried. Annual Review and Approval of Governing Policy for Energy Commodity Risk Management (Lori Peddicord, Controller/Treasurer) Ms. Lori Peddicord, Controller/Treasurer, reviewed the annual review of the governing policy for energy commodity risk management. Staff recommended approval of the proposed amendments. Page 60

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 2 Ms. Arline Newton, The Energy Authority (TEA), stated that the intent of the policy was to mitigate and manage the energy risk and all of the types of energy risk that the City is exposed to as it managed the Electric Department. Responding to Mr. Anderson, Ms. Peddicord stated that as far as she knew there were no significant changes made to the policy. She noted that they had made an additional ability for the Controller, City Manager, Electric Director, and TEA representative to assign authority to someone else to act in their absence and to vote on agenda items. Ms. Newton explained that this change was made to address what had been experienced during COVID. Mr. Hare moved to recommend approval of the proposed amendments, as recommended by staff. The motion was seconded by Mr. Anderson and unanimously carried. Annexation Request - 633 Persimmon Tree Lane, Owned by Dover Indoor Tennis, Inc. (Dawn Melson-Williams, Principal Planner/ Dave Hugg, Planning and Community Development Director) Mr. Dave Hugg, Planning and Community Development Director, reviewed the annexation request for 633 Persimmon Tree Lane. Responding to Mr. Neil, Mr. Hugg stated that he was not aware of any other indoor tennis facilities in Kent County. Responding to Mr. Rocha, Mr. Hugg stated that it was a private tennis club that would require a membership. Mr. Hare moved to recommend approval of the annexation. The motion was seconded by Mr. Neil and unanimously carried. Mr. Hare moved for adjournment of the Utility Committee meeting. The motion was seconded by Mr. Neil and unanimously carried. Meeting adjourned at 6:14 p.m. LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE The Legislative, Finance, and Administration Committee met with Chairman Anderson presiding. Adoption of Agenda Mr. Hare moved for adoption of the agenda, seconded by Mr. Neil and unanimously carried. Mr. Anderson stated that some of the items on the agenda would merit a good amount of discussion and others were more routine so before each routine item he would be asking if there was unanimous consent to accept the staff recommendation. Page 61

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 3 Proposed Resolution #2021-22 Application for Wastewater Matching Planning Grant Staff recommended adopting the resolution as submitted so staff could complete application for a Wastewater Matching Planning Grant. Mr. Sudler moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Neil and unanimously carried. Evaluation of Bids - Master Electrician Contract (Paul Waddell, Electric Director) Mr. Paul Waddell, Electric Director, reviewed the background and analysis regarding the Evaluation of Bids - Master Electrician Contract. Staff recommended awarding #22-0001EL Master Electrician Contract to Towles Electric for three years with a City option to extend it an additional two years (five years total) as per the pricing included in the bid submittal. Mr. Hare moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Sudler and unanimously carried. Property Tax Disability Exemption (Patricia Marney, Customer Service Director) Mrs. Patricia Marney reviewed the proposed changes to the property tax disability exemption in the City of Dover Code of Ordinances. Staff recommended amending Code Section 102-183 to include disabled property owner exemptions and to incorporate language and requirements set by Kent County. The changes herein will be effective for the tax billing year beginning July 1, 2022. Applications for exemption to be filed by citizens by May 31, 2022. Mrs. Marney stated that there were less than 20 overall properties that would be affected by some of the changes. She noted that she would like to present an amendment to what was originally proposed in the committee action form so that the approximate 20 affected individuals would continue to get the exemptions. Responding to Mr. Neil, Mrs. Marney confirmed that she was proposing to grandfather in the 20 affected individuals but the property would no longer be eligible once it had been sold because the new owners may not be eligible. Responding to Mr. Rocha, Mrs. Marney stated that she would also like to include an amendment to not put an age qualification on the disability exemption. Mr. Neil moved to recommend approval of staff’s recommendation as amended, to not require an age qualification for disability exemption and to grandfather in the people who are currently receiving the senior tax exemption that would otherwise be affected by the changes in residency and age requirements. The motion was seconded by Mr. Rocha and unanimously carried. Responding to Mr. Boggerty, Mrs. Marney stated that the Customer Service Department kept a list of individuals that had an exemption on file and they send letters out to them every year at the beginning of the year. She noted that the deadline to respond for the exemption is May 31st. Mrs. Marney explained that the exemption application and details were also on the City of Dover website. She stated that she felt they could Page 62

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 4 do better in advertising the exemption and may look into putting a notice in the newspaper when the time came. Fiscal Year 2022 State Law Enforcement Assistance Fund (SLEAF) Grant - City Camera Expansion - License Plate Reader Cameras (Thomas Johnson, Police Chief) Staff recommended approval of both grants and the intended purchases. Mr. Hare moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Sudler and unanimously carried. Criminal Justice Council (CJC) Grant - City of Dover Treatment Improvement Project (Thomas Johnson, Police Chief) Staff recommended approval of the new grant program and the intended purchases. Mr. Hare moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Sudler and unanimously carried. Proposal to Give Employees a $100 Bonus with Proof of Full Vaccination from American Rescue Plan Act (ARPA) funds (Kim Hawkins, Human Resources Director) Mrs. Kim Hawkins, Human Resources Director, reviewed the background and analysis for the proposal to give employees a $100 bonus with proof of full vaccination from American Rescue Plan Act (ARPA) funds. Staff recommended authorizing staff to administer a program to give incentives to becoming fully vaccinated including a $100 bonus and/or restoration of COVID leave. Responding to Mr. Anderson, Mrs. Hawkins confirmed that the 80 hours which was previously COVID leave did not affect normal sick leave. Responding to Mr. Anderson, Mrs. Hawkins stated that the cases were continuing and approximately once a week they receive notification that somebody has tested positive or has been exposed. Responding to Mr. Neil, Mrs. Hawkins stated that there were employees that had no interest in getting the vaccination. She noted that the library would be providing testing every Friday beginning on September 17, 2021. Mr. Hare stated that he would suggest that unvaccinated employees be tested weekly. Responding to Mr. Hare, Mr. Anderson stated that the bonus would be retroactive for employees that had already received the vaccination. Responding to Mr. Sudler, Mrs. Hawkins stated that this bonus would apply to full-time, part-time, and seasonal employees. Mr. Rocha moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Sudler and unanimously carried. Page 63

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 5 Update on Diversity & Inclusion Committee for 2020-2021 (Kim Hawkins, Human Resources Director, Jamee Boone, President of Eddee Boone Consulting, LLC, and Michelle Taylor, President and Chief Executive Officer of United Way of Delaware) Mrs. Hawkins reviewed the Diversity & Inclusion Committee update. Staff recommended entering into an agreement with United Way for consulting in Diversity and Inclusion. Responding to Mr. Sudler, Mrs. Hawkins stated that she did not have the statistics for diversity demographics among the department heads with her and was not sure of how many female and male department heads there were. Responding to Mr. Sudler, Mrs. Hawkins stated that there was one minority department head when it came to ethnicity but the predominant race was white. Mr. Sudler asked the following questions of Mrs. Hawkins: • What is the City of Dover’s declared organizational philosophy/culture, currently? • Do you plan to conduct training on the behavior dimensions that align with the declared culture for department heads? Responding to Mr. Sudler, Mrs. Hawkins stated that she was not able to answer the questions because she did not know what the culture statement was for the City of Dover. She explained that she felt that was one of the biggest challenges the City faced. Mrs. Hawkins noted that the City needed to define what its culture was. Mr. Sudler stated that he believed he had received an email from Mrs. Hawkins previously which stated that the City of Dover was moving to a transformational leadership style culture. Mr. Sudler recommended that the Human Resources Department implement a survey database such as Survey Monkey to gather the employees’ perception of where to strengthen areas within the diversity and inclusion initiatives to gain more participation separate from the focus group for a broader perspective and to get a feel of the organizational climate. Mrs. Hawkins asked that Mr. Sudler share the memorandum he was referring to about transformational leadership with her to refresh her memory. Responding to Mr. Boggerty, Mrs. Hawkins stated that there were 15 department heads and confirmed that she had only received three responses from department heads. Responding to Mr. Boggerty, Mrs. Hawkins stated she had not made the responses mandatory because she did not have that authority. She stated that she assumed the authority would lie with the City Manager for their direct reports and with City Council for their appointees. Responding to Mr. Boggerty, Mayor Christiansen stated that the official colors for the City of Dover were gold, white, and green. Page 64

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 6 Responding to Mr. Rocha, Mrs. Hawkins stated that City job postings were sent to the local high schools (Dover, Polytech, Smyrna, and the surrounding areas). She noted that when it came to colleges, Human Resources used to send a hard copy of the posting, but at the request of the colleges they now send them through a system called Handshake. Responding to Mr. Rocha, Mrs. Hawkins stated that Human Resources had previously worked with Polytech High School to recruit for a mechanic position and it was a goal of the Human Resources Department to get out to the high schools but she felt that she needed to have the buy-in of the department heads to assist in this goal. Responding to Mr. Rocha, Mrs. Hawkins stated that they had just started training staff about diversity and inclusion with Unconscious Bias training. Responding to Mr. Hare, Mrs. Hawkins stated that the Diversity and Inclusion Committee originally had nine members but after Interim City Manager Matt Harline sent the call out for more she believed they were up to 15. Mr. Harline clarified that there were now 16 members on the Diversity and Inclusion Committee. Responding to Mr. Hare, Mr. Harline stated that the Committee had met a few times previously but was frustrated with the direction it was going in and has since been reformulated. He noted that the Committee had not met since it had been reformulated. Responding to Mr. Hare, Mr. Harline stated that he did not have the ethnic breakdown of the City of Dover employees with him but that it was included in the Human Resources monthly report. Responding to Mr. Contant, Mr. Harline confirmed that IVY Planning Group had come in and done a study and came up with goals but the City had not contracted with them to implement them. Mr. Harline noted that Mrs. Hawkins had tried to contact IVY and they had not been responsive. Mrs. Hawkins clarified that when IVY was retained they were only contracted to do the report, they were not contracted to help implement it. Responding to Mr. Sudler, Mr. Harline stated that he had heard that the Diversity and Inclusion Committee had been frustrated because it was beginning to talk about doing an event rather than making real change but he would yield to Mrs. Hawkins to answer. Mrs. Hawkins stated that she did not attend the meetings, the meetings were attended by Ms. Hollie Ford, Human Resources Administrative Assistant and Former City Manager Randy Robertson. She explained that what she was told was that the conversation was being led by Mr. Robertson rather than allowing the employees on the Committee to voice their concerns or thoughts on what they would like to happen. Mrs. Hawkins stated that some of the minority employees within the City were not pleased with the results of the IVY study and felt that there comments were taken out of context and fit into the report. Responding to Mr. Boggerty, Mrs. Hawkins stated that the City did conduct exit interviews. She noted that if staff was not able to meet with the employee personally before they exit the organization it is sent by mail. Page 65

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 7 Mrs. Hawkins explained that the only comment for employees leaving that stuck out in her mind was that employees are siloed in their own department and do not know anyone across departments. She noted that another comment often heard was that employees were able to obtain a higher salary in the private market. Mrs. Hawkins stated that departing employees also mention not having the defined benefit pension plan as well sometimes. Responding to Mr. Boggerty’s concerns, Mr. Harline stated that it had been a proposal under the previous City Manager to offer bonuses to employees that bring somebody in to work for the City, however, he did not support it and did not include any money for that in the budget. Mr. Harline introduced Ms. Michelle Taylor, President and Chief Executive Officer of United Way of Delaware. Ms. Taylor reviewed a presentation titled “Fusion Alliance - Accelerating Business Growth through Diversity, Equity, & Inclusion in Kent County.” Mr. Rocha stated that he would have to recuse himself from this issue because it involved United Way of Delaware, of which he was an employee, which may be perceived as a conflict of interest. Responding to Mr. Boggerty, Ms. Taylor stated that the Fusion Alliance consultant would be working with Mr. Harline to develop the plan. She explained that the City already had the IVY report and some groundwork so the consultant would start to try to figure out where the City is starting from. Ms. Taylor noted that the consultant would have some monthly tasks and things they would look to be able to deliver. She stated that the consultant would move as fast as the City was ready to move or as slow, but may push the process along if things were going too slowly. Ms. Taylor explained that the intent was at the end of 12 months to at least have an adopted strategic plan and by year two start to make some progress against the plan. Responding to Mr. Boggerty, Ms. Taylor stated the involvement would be up to Council. She noted that they would be working with Mr. Harline to decide what worked best for the City and determine how reports are to be made to Council. Ms. Taylor explained that the program starts with getting the buy-in of senior leadership and getting it in the DNA of the organization. Responding to Mr. Boggerty, Ms. Taylor stated that Ms. Jamee Boone would be the consultant and she would build in some accountability check marks within the plan and a way to scorecard them around the progress being made. Responding to Mr. Boggerty, Ms. Taylor stated that the program would be 2021 through 2022, she noted that the dates provided in the presentation were just based on the date of her presentation and were not confirmed. Responding to Mr. Contant’s concerns, Ms. Taylor stated that the first year would be subsidized. She noted that they were trying to structure the program to meet the organization’s specific needs. Responding to Mr. Contant, Ms. Taylor stated that it would be at the pleasure of the Committee whether the assessment was brought back to the Committee or just to Mr. Harline. Page 66

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 8 Mr. Contant noted that he would like to receive a copy of the assessment when the time came. Mr. Harline stated that he had just received the contract before the meeting but he would make sure that it was sent out for review. Responding to Mr. Hare, Ms. Taylor stated that the City would be setting its own goals and the Fusion Alliance would help to coach it through the process. Responding to Mr. Hare, Mr. Harline stated that City Council had already adopted the IVY study so he would suggest using that as a starting point. Responding to Mr. Shevock, Ms. Taylor stated that the cost after the initial two years was left to be seen. She explained that the City of Dover would be a part of the Advisory Council to figure out how much time this work would take. Ms. Taylor noted that some business may take a lot more time than others depending on where they were in the journey. Responding to Mr. Shevock, Ms. Taylor stated that it could potentially be $15,000 for the third year, fourth year, and so on. She noted that they wanted to sustain the work for years to come. Responding to Mr. Shevock, Mr. Anderson stated that this would only be a commitment for two years, after that the City would have to see what the value was because at that point moving forward it would need to be a budget item if it were to continue. Responding to Mr. Shevock, Mr. Harline stated that the City had earmarked $5,000 for some sort of diversity programming this Fiscal Year which is why only $5,000 was offered to the Fusion Alliance for the first year. He noted that when the next budget process began next year the City could budget the $15,000 and after two years it would be reevaluated. Responding to Mr. Shevock, Mr. Harline stated that it was a two-year agreement so to go beyond two years another agreement would have to be made and it could be drafted to be one year at a time or however Council wanted to approach it. Responding to Mr. Contant, Ms. Taylor stated that the Delaware Racial Justice Collaborative had been doing work of this nature for the last 18 months but had really been doing it since 2015. She explained that following the murder of George Floyd there had been a lot more interest which is why they were expanding in this way now. Ms. Taylor stated that they had been doing this type of work as one-offs all year which was why they created it into a formal program. Responding to Mr. Contant, Ms. Taylor stated that they would be happy to share the companies they had been doing training with. She noted that they had just worked with the Attorney General’s office and they could share the research and results from that service. Responding to Mr. Contant, Ms. Taylor stated that there were only two hard metrics to gauge success the first being that the organization’s leadership was committed to Diversity, Equity, and Inclusion (DE&I) and are willing to do the hard work and be intentional about it. She noted that the second metric was that the organization walked away with a DE&I statement and plan that they were committed to executing to get into Page 67

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 9 the DNA of the organization. Mr. Boggerty stated that DE&I was not always a quantitative metric, it was more of a qualitative metric. He noted that it could be turned into a qualitative metric by seeing turnover decrease so the City was not spending money on recruiting, staffing, and potential legal issues. Responding to Mr. Contant, Ms. Taylor stated that she did not want to set unrealistic expectations. She explained that after a year she would not say the turnover would be reduced but she did think that should be in the three to five-year plan. Ms. Taylor noted that within a year they could commit to having a written adopted plan that had been in front of the Committee, vetted by staff, and a process to hold the City accountable and on track. Mr. Neil moved to recommend entering into an agreement with United Way for consulting in Diversity and Inclusion, as recommended by staff, subject to the review of the contract on behalf of the staff and the City’s attorneys to make sure that it does not conflict with anything regarding the City Council. The motion was seconded by Mr. Boggerty and unanimously carried. Proposed Ordinance #2021-19 - Amending Appendix B - Zoning, Article 3 - District Regulations, Section 19 - Manufacturing Zone (M); Article 4 - Zoning Bulk and Parking Regulations, Section 4.16 - M, IPM Zones; and Article 5 - Supplementary Regulations, Section 3 - Supplementary Regulations Applying to Nonresidential Buildings, except IPM Zone (Dave Hugg, Planning and Community Development Director) Mr. Dave Hugg, Planning and Community Development Director, reviewed the proposed ordinance. Staff recommended adoption of Ordinance #2021-19. Mr. Hare moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Sudler and unanimously carried. Approval for Submission of Innovative Readiness Training (IRT) Grant at Schutte Park (Matt Harline, Interim City Manager) Mr. Matt Harline, Interim City Manager, stated that with Mr. Robin Eaton, Parks and Recreation Director, they spoke with Captain Jason Brooks, Delaware Army National Guard, on Thursday regarding the Innovative Readiness Training (IRT) Grant for Schutte Park. He noted that the original application last year went through and received mission support, but nobody picked it up, so they were going to submit again this year, but there is a good chance that nobody will pick up the mission again because they choose missions based on the interest from their groups. Staff recommended approval for submission of the Innovative Readiness Training (IRT) Grant at Schutte Park. Mr. Hare moved to recommend approval of staff’s recommendation. The motion was seconded by Mr. Neil and unanimously carried. Mr. Hare moved for a recess of the Legislative, Finance and Administration Committee meeting, seconded by Mr. Rocha and unanimously carried. Meeting recessed at 8:25 p.m. Page 68

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 10 PARKS, RECREATION, AND COMMUNITY ENHANCEMENT COMMITTEE The Parks, Recreation, and Community Enhancement Committee met with Chairman Boggerty presiding. Adoption of Agenda Mr. Rocha moved for adoption of the agenda, seconded by Mr. Anderson and unanimously carried. Mayor and Council Reports - June 2021 Mr. Sudler, Council President, reported that he had conducted his first training session for all of the Committee Chairs with the duties, responsibilities, and the restrictions of the Committees on July 14, 2021. Mr. Rocha, First District Councilman, stated that he had nothing to report in addition to what he had reported previously. Mr. Hare, Second District Councilman, stated that he had nothing to report. Mr. Neil, Third District Councilman, stated that he had nothing to report. Mr. Sudler, Fourth District Councilman, stated that in regards to backfilling the area deemed as a blight in the Woodcrest community, he had contacted the regional office for the U.S. Army Corps of Engineers and the status was the same. He explained that they would need the Capital School District to deem it necessary to implement a project that would meet the criteria of the U.S. Army Corps of Engineers so the City could not do anything further on the matter. Mr. Anderson, Fourth District Councilman, thanked the members of Council and staff that had helped address the concern from his previous report. He stated that the neighborhood watch associations had kicked back off and had been able to address some concerns with the downtown public safety advisory group as well in their meetings. Mr. Boggerty, At-Large Councilman, reminded everyone that could attend to come out for the dedication of the New Street Park to Bishop L.T. Blackshear on September 18, 2021 at 10:00 a.m. He reported that he had been contacted by the Maple Glen Homeowners Association about establishing a park in their community and Mr. Robin Eaton, Parks and Recreation Director would be having his initial meeting with them the following day. Mr. Boggerty reminded everyone that the Downtown Dover Partnership would be having a meeting on September 21, 2021 at 5:00 p.m. regarding the parking issues downtown. Mayor Robin Christiansen reported that during the month of June he attended various City activities, answered numerous constituent complaints in his office and on location, had numerous meetings with the Chief of Police in regards to public safety within the City, and met with the Fire Chief and members of the fire department in regards to public safety issues. Mr. Hare moved for adjournment of the Parks, Recreation, and Community Enhancement Committee meeting, seconded by Mr. Rocha and unanimously carried. Meeting adjourned at 8:31 p.m. Page 69

Item #12. COUNCIL COMMITTEE OF THE WHOLE MEETING OF SEPTEMBER 14, 2021 PAGE 11 LEGISLATIVE, FINANCE, AND ADMINISTRATION COMMITTEE The Legislative, Finance, and Administration Committee reconvened with Chairman Anderson presiding. Update on City Manager/City Clerk Selection Committee Progress (Councilman Gerald Rocha, Sr.) Mr. Rocha stated that the City Manager/City Clerk Selection Committee had made a recommendation for a new City Clerk and had made an offer to that person. He noted that they expected to receive an answer back if there was an acceptance of the position within a few days. Mr. Rocha explained that they had 23 applications for the City Manager positions thus far and had extended the application submission deadline to September 28, 2021. He stated that shortly after the deadline, they would convene to review the applications and make a decision on conducting interviews for that position. Update on Mayor’s State of General Emergency Executive Declaration (Mayor Robin R. Christiansen) Mayor Christiansen provided an update on the status of the State of General Emergency Executive Declaration. He noted that the mask requirement would be reviewed prior to the expiration of the declaration. Mayor Christiansen explained that he would not put in place any mandatory vaccinations, however, if need be he would ask City employees to test on a weekly basis. Responding to Mr. Anderson, Mayor Christiansen stated that he would do what was in the best interest of the City employees, their families, and the citizens of Dover when the science and information was provided by the Center for Disease Control (CDC) and the Delaware Health and Social Services Department advising when the mask mandate could be relaxed and any other implementation that may need to be put in place. Responding to Mr. Anderson, Mayor Christiansen stated that he would entertain any and all information given to him to make an intelligent and definitive decision to protect the citizens of Dover. Mr. Hare moved for adjournment of the Legislative, Finance, and Administration Committee meeting, seconded by Mr. Rocha and unanimously carried. Meeting adjourned at 8:40 p.m. Mr. Hare moved for adjournment of the Council Committee of the Whole meeting. The motion was seconded by Mr. Neil and unanimously carried. Meeting adjourned at 8:40 p.m. Roy Sudler Jr. Council President RS/JTS/mr S:\AGENDAS-MINUTES-PACKETS-PRESENTATIONS-ATT&EXH\Committee-Minutes\2021\09-14-2021 CCW MINUTES.wpd Page 70

I Item #34. I PROCEEDING: City Council Approval DEPARTMENT OF ORIGIN: Planning & Inspection DATE SUBMITTED: 9/22, 2021 PREPARED BY: David Hugg SUBJECT: Real Property Tax Abatement REFERENCE: City Code, Chapter 102 Taxation RELATED PROJECT: REVIEWED BY: EXHIBITS: EXPENDITURE REQUIRED: None AMOUNT BUDGETED: N/A FUNDING SOURCE (Dept./Page in CIP & Budget): TIMETABLE: City Council action on September 27, 2021 STAFF RECOMMENDATION: Approval BACKGROUND AND ANALYSIS Chapter 10-2 of the City Code provides that an abatement of the City’s Real Property Tax may be approved for businesses meeting certain levels of investment in new or expanded facilities and employing a minimum number of new employees. Specifically, Article IV, Section 102-113 (b)(2) provides: “b) Established. Industries/businesses may qualify for property tax abatement either by meeting the industry function qualifications detailed in the following subsection (b)(1) or the investment qualifications detailed in the following subsection (b)(2) or the occupancy qualifications detailed in the following subsection (b)(2) (2) Qualifying industry/businesses by investment. Industries/businesses that do not meet the qualifications as specified in subsection (b)(1) of this section can nevertheless qualify for property tax abatement by investing a minimum of $3,000,000.00 in a new or expanded facility in the city located within the industrial park manufacturing district, industrial park manufacturing 2 district, industrial park manufacturing 3 district, or the manufacturing district, and hire at least 15 qualified employees (including owners/operators), 75 percent of whom shall be city/county residents not employed by the qualifying industry/activity at the time of its relocation/expansion within the city. The council may, at the time of application, reduce the 75 percent requirement to a lesser percentage, but not to less than 50 percent. The qualifying industry agrees to supply information verifying compliance with this section in whatever legally acceptable manner the council shall so request.” Subsection (c) further provides: “Benefits. (1) The council may abate city real estate taxes on a ten-year sliding scale as follows, or upon any other scale or method deemed most advantageous by the council for the public welfare: Fiscal Year Construction Ended: 100% First Year 90% Second Year 80% Third Year 70% Fourth Year 60% Fifth Year 50% Page 71

Sixth Year 40% Item #34. Seventh Year 30% Eighth Year 20% Ninth Year 10% Tenth Year 0% (2) Unless otherwise directed by the council, year one of the abatement period will commence with the first property tax billing following the completion of the qualifying new or expanded facility and the meeting of all requirements as detailed in subsections (b)(1) and (b)(2) of this section. Abatement for expanded facilities will be limited to expansion value only.” Delmarva Corrugated Packaging has constructed a new manufacturing facility at 1601 POW-MIA Parkway meeting the investment and employment requirements set forth in this Chapter and has requested an abatement following the schedule outlined in the Code. Staff recommends approval of their request for abatement. Page 72

tyler COMMERCIAL PROPERTY RECORD CARD 2020 Printed: September 23, 2021 CITY OF DOVER cit division Item #34. Situs : 1601 POW/MIA PKY PARCEL ID: ED05-085.00-01-07.00 Class: C80 Card: 1 of 1 Routing#: CURRENT OWNER GENERAL INFORMATION FOUR M INVESTMENTS VII LLC Living Units 0 7 RENAISSANCE SQ FL 5 Neighborhood C39 WHITE PLAINS NY 10601 Alternate ID 48762 VL-10661/211 12/16/2020 Vol / Pg VL-10661/211 District 2 Zoning IPM Class COMMERCIAL Property Notes DELMARVA CORRUGATED PACKING Land Information Assessment Information Type Size Influence Factors Influence % Value Assessed Appraised Cost Income Market Primary AC 1.0000 270,000 Land 3,935,300 3,935,300 3,935,300 3,935,300 0 Residual AC 36.2000 3,665,250 Building 15,565,300 15,565,300 20,779,400 15,565,300 0 Total 19,500,600 19,500,600 24,714,700 19,500,600 0 Manual Override Reason Base Date of Value 01-JAN-2015 Value Flag INCOME APPROACH Effective Date of Value 01-JAN-2015 Total Acres: 37.2 Gross Building: Spot: Location: Entrance Information Permit Information Date ID Entry Code Source Date Issued Number Price Purpose % Complete 08/16/19 BMB Not Applicable Other 02/03/21 20-1177 16,453,289 CNB New Comm Building 100 02/24/14 JCK Not Applicable Other 09/30/09 RZ Not Applicable Other Sales/Ownership History Transfer Date Price Type Validity Deed Reference Deed Type Grantee 12/16/20 2,996,000 Land & Bldg Valid Sale VL-10661/211 Warranty Deed FOUR M INVESTMENTS VII LLC 02/21/20 1,500,000 Land Only Valid Sale VL-10049/310 Warranty Deed G&M WDC LLC 08/26/15 Land & Bldg No Consideration VL-7820/269 Warranty Deed KESSELRING COMPANY LLC & OTHERS 02/03/14 Land & Bldg No Consideration WB H 010/146 KESSELRING COMPANY LLC & OTHERS 12/05/08 Land & Bldg Family Sale REVL4747/56 Name Change KESSELRING COMPANY LLC & OTHERS Page 73 Inspection Witnessed By _________________________________________________

COMMERCIAL PROPERTY RECORD CARD 2020 Printed: September 23, 2021 CITY OF DOVER Item #34. Situs : 1601 POW/MIA PKY Parcel Id: ED05-085.00-01-07.00 Class: C80 Card: 1 of 1 Routing#: Building Information Building Other Features Year Built/Eff Year 2021 / 2021 Line Type +/- Meas1 Meas2 # Stops Ident Units Line Type +/- Meas1 Meas2 # Stops Ident Units Building # 1 1 Sprinkler Sys Wet 439,352 1 1 1 Dock Levelers 6 8 33 Structure Type Office Warehouse 1 Ovrhd Dr-Mtr-Op-Wd-Mt 10 10 30 1 Truck & Train Wells 60 60 1 Identical Units 1 Total Units 1 1 Ovrhd Dr-Mtr-Op-Wd-Mt 10 12 3 Grade B 1 Ovrhd Dr-Mtr-Op-Wd-Mt 14 14 1 # Covered Parking 1 Ovrhd Dr-Mtr-Op-Wd-Mt 24 24 1 # Uncovered Parking 1 Ovrhd Dr-Mtr-Op-Wd-Mt 20 20 1 DBA DELMARVA CORRUGATED PAC 1 Dock Level Floor 422,512 1 1 Interior/Exterior Information Line Level From - To Int Fin Area Perim Use Type Wall Height Ext Walls Construction Partitions Heating Cooling Plumbing Physical Functional 1 01 01 100 422,512 2,872 Small Manufacturin 30 Concrete Bl Fire Proof Normal Hot Air None Normal 3 3 2 01 01 100 8,420 392 Office Building 12 Concrete Bl Fire Proof Normal Hot Air Central Normal 3 3 3 02 02 100 8,420 392 Office Building 18 Concrete Bl Fire Proof Normal Hot Air Central Normal 3 3 Interior/Exterior Valuation Detail Outbuilding Data Line Area Use Type % Good % Complete Use Value/RCNLD Line Type Yr Blt Meas1 Meas2 Qty Area Grade Phy Fun Value 1 422,512 Small Manufacturing 98 100 18,872,360 1 Asph Pav 2021 1 43,560 C 3 3 81,890 2 8,420 Office Building 98 100 899,220 2 Light - In 2021 14 1 C 3 3 1,400 3 8,420 Office Building 98 100 924,500 Page 74

tyler COMMERCIAL PROPERTY RECORD CARD 2020 Printed: September 23, 2021 CITY OF DOVER cit division Item #34. Situs : 1601 POW/MIA PKY Parcel Id: ED05-085.00-01-07.00 Class: C80 Card: 1 of 1 Routing#: 500 ID Code Description Area A 044 SMALL MI\N UFACTURING 422512 60 60 B 053 OFFICE BUILDING 8420 C 053 OFFI CE BUILDING 8420 D SS1 SPRINKLER SYS W ET 439352' E 003 OVRHD DR-MTR-OP-WO-MT 100• 100 200 F 003 OVRHD DR-MTR-OP-WO- MT 120• G 003 OVR HD DR-MTR-OP-WO-MT 196' H 003 OVRHD DR-MTR-OP-W O-MT 576' I 0D3 OVRHD DR-MTR-OP-WO-MT 400• ,I DL1 DOCK LEVEL FLOOR 422512 " K LD5 DOCK LEVELERS 48 ' L LD4 TRUC K & TRAIN W ELLS 3500' M PA1 PAVING ASPHALT PAR KING 43560' N LT4 LIGHT - INCN-POLE & BRK 1' A 475 475 132 60 6 64 60 29 118 500 29 29 125 29 Addtional Property Photos Page 75

tyler COMMERCIAL PROPERTY RECORD CARD 2020 Printed: September 23, 2021 CITY OF DOVER Item #34. cit division Situs : 1601 POW/MIA PKY Parcel Id: ED05-085.00-01-07.00 Class: C80 Card: 1 of 1 Routing#: Income Detail (Includes all Buildings on Parcel) Use Mod Inc Model Units Net Area Income Econ Potential Vac Vac Additional Effective Expense Expense Expense Other Total Net Grp Type Mod Description Rate Adjust Gross Model Adj Income Gross Model % Adj % Adj Expenses Expenses Operating Income Income Income 04 S 007 General Office 0 16,840 18.30 308,172 12 0 271,191 25 67,798 67,798 203,393 07 S 001 Whse / Lt Mfg 0 422,512 7.00 71 2,099,885 15 0 1,784,902 28 499,773 499,773 1,285,129 Apartment Detail - Building 1 of 1 Building Cost Detail - Building 1 of 1 Line Use Type Per Bldg Beds Baths Units Rent Income Total Gross Building Area 439,352 Replace, Cost New Less Depr 20,696,080 Percent Complete 100 Number of Identical Units 1 Economic Condition Factor Final Building Value 20,696,080 Value per SF 47.11 Notes - Building 1 of 1 Income Summary (Includes all Building on Parcel) Total Net Income 1,488,522 Capitalization Rate 0.094000 Sub total 15,835,340 Residual Land Value 3,665,250 Final Income Value 19,500,590 Total Gross Rent Area 439,352 Total Gross Building Area 439,352 Page 76

Item #34. filiflJ of ~n.&.er Cheryl A. Bundek, AAS City Assessor Phone: (302) 736-7022 Fax: (302) 736-4450 E-mail: cbundek@dover.de .us June 2, 2021 DENNIS MERIEL FOUR M INVESTMENTS LLC 7 RENAISSANCE SQUARE STH FLR WHITE PLAINS NY 10601 RE: 1601 POW-MIA PARKWAY Applicati on for Real Property Tax Abatement Dear Mr. Mehiel, Our office i s in receipt of your letter requesting an Abatement f or the above referenced propert y, per Sec.102-1 1 3 of the City of Dover Code. After review, it appears that your project will meet al l the conditions for approval. Condit i ons Met: (Sec.102-113. - Qualifications. Manufact u r i n g Facility Investment o f at least $1,000,000 At this time , we do not have an employee l ist. This li st must be provi ded when appl y ing to Council a f t er the Cert ificate o f Occupancy is issued. The code states that the qualifying new facility must hire at least 20 qual ified empl oyees (includi ng owners/operators), 75 percent of whom shall be city/council residents not employed by the qualifying industry/activity at the time of its r elocation/expan s i on within t he City. If you have any question s, please do not hesitate to contact our o f f ice. ASSESSMENT Page 77 ADMINISTRATION P.O. Box 475, Dover, DE 19903-0475 SPECIALIST "Community Excellence Through Quality Service"

Item #34. City of Dover Tax Office Abatement Schedule 10 Year Abatement Schedule ED05-085.00-01-07.00 1601 POW/MIA Land Value Building Value Total Taxable Value $ 3,935,300 $ 15,565,300 $ 19,500,600 2022 1st year following construction 100% $ 3,935,300 0 $ 3,935,300 2023 1st year 90% $ 3,935,300 $ 1,556,530.0 $ 5,491,830 2024 2nd year 80 $ 3,935,300 $ 3,113,060.0 $ 7,048,360 2025 3rd year 70 $ 3,935,300 $ 4,669,590.0 $ 8,604,890 2026 4th year 60 $ 3,935,300 $ 6,226,120.0 $ 10,161,420 2027 5th year 50 $ 3,935,300 $ 7,782,650.0 $ 11,717,950 2028 6th year 40 $ 3,935,300 $ 9,339,180.0 $ 13,274,480 2029 7th year 30 $ 3,935,300 $ 10,895,710.0 $ 14,831,010 2030 8th year 20 $ 3,935,300 $ 12,452,240.0 $ 16,387,540 2031 9th year 10 $ 3,935,300 $ 14,008,770.0 $ 17,944,070 2032 10th year 0 $ 3,935,300 $ 15,565,300.0 $ 19,500,600 Note - the next scheduled revaluation year is 2025 for the City of Dover; stated values may increase / decrease at that time. Article IV, Section 102-113 (b)(2) provides: “Benefits. (1) The council may abate city real estate taxes on a ten-year sliding scale as follows, or upon any other scale or method deemed most advantageous by the council for the public welfare: Fiscal Year Construction Ended: 100% First Year 90% 90% Second Year 80% 80% Third Year 70% 70% Fourth Year 60% 60% Fifth Year 50% 50% Sixth Year 40% 40% Seventh Year 30% 30% Eighth Year 20% 20% Ninth Year 10% 10% Tenth Year 0% 0% (2) Unless otherwise directed by the council, year one of the abatement period will commence with the first property tax billing following the completion of the qualifying new or expanded facility and the meeting of all requirements as detailed in subsections (b)(1) and (b)(2) of this section. Abatement for expanded facilities will be limited to expansion value only.” Page 78

Item #35. The Fusion Alliance Accelerating Business Growth through Diversity, Equity, and Inclusion COHORT PARTNER AGREEMENT This Cohort Partner Agreement (The Agreement) serves as an agreement between the Delaware Racial Justice Collaborative (DRJC), which operates under the auspices of United Way of Delaware (UWDE), 625 North Orange Street, Wilmington, DE, 19801 and City of Dover, 15 Loockerman Plaza Dover, DE 19901. The Agreement outlines the general roles, responsibilities and expectations applicable to all parties. Statements • The Fusion Alliance is a program of the DRJC, in partnership with UWDE, the New Castle County Chamber of Commerce (NCCCC) and the Central Delaware Chamber of Commerce (CDCC). • Cohort Partners are those organizations that agree to join the Fusion Alliance and make financial investment. • The goal of the Fusion Alliance is to increase engagement of small and mid-size businesses around diversity, equity and inclusion (DE&I). • The Fusion Alliance will collaborate with Cohort Partners to design and implement DE&I principles and practices across each partner’s business operations. • The Fusion Alliance is governed solely by an Executive Committee. • The Executive Committee is informed by an Advisory Committee comprised of a diverse group of statewide representatives who provide counsel, feedback and guidance to the Executive Committee. Term of Agreement This Agreement is effective September 15, 2021 and expires on June 30, 2023, unless terminated by either partner with thirty (30) days written notice. Any termination under the Partner Agreement shall be accomplished without penalty. Notices/Amendments All notices and amendments required under this Agreement shall be in writing. Confidentiality and Assurances The Agreement and its terms and conditions are confidential information. Neither partner shall disclose any of the terms and conditions of the Agreement without securing the prior written approval of the other partner. A Code of Ethics signed by both partners shall be retained. All materials related to the Fusion Alliance, including any and all materials used during the course of providing instruction and counsel regarding DE&I, are confidential and proprietary unless such material has been in the public domain prior to the date of this Agreement. The customized DE&I work plan, however, will be kept confidential and remain the property of the participating Cohort Partner business. What Fusion Alliance (UWDE/DRJC) Commits To: • Stand up a two-year pilot initiative, with intent to scale • Provide a DE&I Consultant/Coach • Maintain/Lead the Advisory Committee in delivering on guiding principles • Create a forum for the voices of Cohort Partners in shaping the program • Collaborate with Cohort Partners to develop and implement a plan that address areas of improvement 09.17.21 – v1 Page 79

Item #35. • Assess the pilot at the end of the two-year period • Develop a website, technology, training resources, and wraparound supports (See Appendix A) • Create a sustainability plan for the initiative that supports and ensures scalability What Cohort Partner Commits To: • Partner agrees to pay to UWDE/DRJC $5,000* (Year 1) and $15,000* (Year 2) • Secure the support, buy-in and participation of its CEO/President and C-Suite before/during the pilot • Work with the consultant to develop a DE&I plan within the first year • Agree to actively engage as a Cohort Partner along with other business participants Acceptance of this Agreement is indicated by signature of both partners and their designated representative: CITY OF DOVER By: ______________________________________ Printed Name: Matt Harline Title: Interim City Manager Date: September 15, 2021 UWDE/DRJC By:_______________________________________ Printed Name: Michelle A. Taylor Title: President and Chief Executive Officer Date: September 15, 2021 *Billed monthly, payable net 10 days 09.17.21 – v1 Page 80

Item #35. APPENDIX A Fusion Alliance Offers Cohort Members Organizational DE&I Assessment DE&I Statement DE&I Strategic Plan Self-Paced Professional Development Modules Live Engagement with Consultants Online DE&I Resource Library Benchmarks & Metrics Data Collection for Self-Reflection Evaluation Tools Progress Reports Marketing Tools Access to a Consultant to Guide Your Journey 09.17.21 – v1 Page 81

FIRST READING Item #37. CITY OF DOVER ORDINANCE #2021-20 1 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN 2 COUNCIL MET: 3 4 That Chapter 102 - Taxation, Article VI – Exemptions; Board of Assessment Appeals, be amended by 5 inserting the text indicated in bold, blue font and deleting the text indicated in red strikeout as follows: 6 7 Section 102-183 – Tax exemption for disabled property owners and senior citizens. 8 9 (a) Authority. This section is adopted to implement 22 Del. C. § 1001 et seq., granting exemptions 10 from municipal taxation on real property for persons 65 years of age or over. Compliance must 11 be made with such chapter 10 and this section in order to qualify for such exemption. 12 13 (b) Qualifications for participation. 14 15 (1) Totally disabled and able to document said disability by meeting the definition of 16 “totally disabled” as defined by social security disability or by filing certified copies of 17 award letters from government agencies indicating that the applicant is totally disabled 18 regardless of age; or 19 20 (2) Sixty-five (65) years of age or older at the beginning of the tax year for which the 21 application is made. 22 23 (3) An individual may only apply for inclusion in this program under one of the two 24 provisions above. 25 26 (c) Program Qualifications. The exemption shall be for real property owners 60 sixty-five (65) 27 years of age or over unless total disability documentation is provided. If qualified, their real 28 property shall be exempt from municipal taxation to the extent of the first $50,000.00 of assessed 29 valuation. This exemption shall be subject to the following: 30 31 (1) Owner resides alone. If the income of a property owner who resides alone exceeds the 32 sum of $15,851.00 (2008) $18,000.00 (2021) for the income tax year immediately 33 preceding the date of making an application for the exemption, then the exemption shall 34 not be granted. The maximum income limit stated in the preceding sentence shall 35 increase each year by the same percentage as the cost of living adjustment granted to 36 recipients of Social Security retirement benefits. 37 38 (2) Spouses reside together. If the income of a property owner and spouse who reside 39 together exceeds the sum of $22,192.00 (2008) $24,750.00 (2021) for the income tax 40 year immediately preceding the date of making an application for the exemption, then the 41 exemption shall not be granted. The maximum income limit stated in the preceding 42 sentence shall increase each year by the same percentage as the cost of living adjustment 43 granted to recipients of Social Security retirement benefits. 44 45 (3) Exclusion from income. In computing income of the property owner in order to determine 46 entitlement for the deduction, Civil Service Retirement System (CSRS) benefits up to 47 150 percent of the Social Security maximum benefit, Social Security benefits and railroad Page 82

Proposed Ordinance #2021-20 – Tax Exemptions - Disabled Citizens and Senior Citizens Page 2 Item #37. 48 pensions shall not be considered as income. 49 50 (4) Location, use of property. The real property must be located within the limits of the city 51 and must be used exclusively for residential purposes. The residence may not be a 52 rental unit. 53 54 (5) Residence. The real property must be the legal residence of, and be occupied in whole or 55 in part by, the property owner for five years immediately preceding the tax year for 56 which the application is being made. 57 58 (6) Owner of record. The property owner must be the owner of record of said real property 59 as of December 31 of the calendar year immediately preceding the date of making 60 application for the exemption. 61 62 (7) Time when age attained. The property owner must have attained the age of 60 sixty-five 63 (65) years by March 1 of the year in which the exemption application is filed. 64 65 (8) Filing applications. Applications for exemption shall be filed in accordance with 66 regulations adopted by the city council and for cause shown. The city assessor, city 67 manager or his/her designee may accept and act upon applications received after any 68 established application filing date; May 31st. 69 70 (9) Refund. The city assessor, city manager or his/her designee is empowered to refund 71 taxes paid by a qualified applicant who is entitled to an exemption and successfully files 72 for the same. 73 74 (d) (10) Evidence Determination of eligibility. 75 76 (1) The city assessor's office , city manager or his/her designee shall be authorized to require 77 any applicant to submit evidence documentation substantiating income reported for receipt 78 determination of eligibility of the exemption. 79 80 (2) No application shall be approved unless all property taxes and outstanding city charges 81 have been paid in full by the application submission deadline. 82 83 (3) The city assessor, city manager or his/her designee may deny applications where requested 84 income verification and appropriate documentation is not submitted by the applicant. 85 86 (4) Property owners who qualified for the Senior Citizen or Disability Exemption for tax 87 year 2021; may continue to qualify for exemptions despite the age qualification and 88 residency qualifications until which time the property is sold. Property owners in this 89 category must renew their application annually. 90 91 (e) (11) Denial; appeals; termination of eligibility. 92 93 (1) Denial of exemptions by the city assessor, city manager or his/her designee and any other 94 complaints regarding the exemption process may be appealed by the taxpayer directly to the Page 83

Proposed Ordinance #2021-20 – Tax Exemptions - Disabled Citizens and Senior Citizens Page 3 Item #37. 95 board of assessment appeals. The board of assessment appeals shall have the power to affirm, 96 overrule or remand the decision of the city assessor, city manager or his/her designee. 97 98 (2) Termination of eligibility; eligibility under this article shall terminate automatically 99 when the applicant fails to meet any of the conditions stated herein. 100 101 (f) (12) Interest; retroactive exemptions. Qualified disabled property owners and senior citizens who 102 fail to exercise their property tax exemption application shall not be entitled to any interest 103 payments on said exemption amount; nor shall unexercised property tax exemptions be 104 retroactive beyond the current tax year. 105 106 (g) (13) Penalties. Penalties assessed to delinquent property tax accounts that are eligible for a disabled 107 property owners and senior citizen exemption that has have not been exercised shall not be 108 excused. 109 110 (h) (14) Council review. City council will review these numbers at the conclusion of each reassessment. 111 112 (Code 1981, § 19.5-52; Ord. of 3-12-2001; Ord. of 5-23-2005; Ord. of 4-28-2008(1); Ord. NO. 2010-06, 113 3-22-2010; Ord. No. 2012, 3-12-2012) 114 115 Charter reference(s)—Tax exemptions, subpart B, § 3. 116 117 State law reference(s)—Tax exemptions, Del. Const. art. VIII, § 1. 118 119 120 BE IT FURTHER ORDAINED: 121 122 That Chapter 102 - Taxation, Article VI – Exemptions; Board of Assessment Appeals, be amended by 123 inserting the text indicated in bold, blue font and deleting the text indicated in red strikeout as follows: 124 125 Section 102-184 – Reserved. Tax exemption for disabled citizens. 126 127 Individuals who are determined to be disabled under the law applicable to the Social Security 128 Administration are qualified to apply for the property tax exemption. 129 130 (Ord. of 4-28-2008(1)) 131 132 ADOPTED: * 133 134 S:\ORDINANCES\2021\DRAFT\ORDINANCE #2021-20 - TAXATION - ART VI - EXEMPTIONS\PROPOSED ORDINANCE 2021-20 - AMENDING TAXATION - ARTICLE VI - SECTION 102-183 AND 102-184 - FIRST READING.DOCX 135 136 SYNOPSIS 137 This amendment aligns the City Ordinances with that of Kent County where it applies to Senior and 138 Disability exemptions. In implementing the changes herein, the process for application for both the 139 Citizens of the City of Dover as well as the administrative processes will be simplified and provide greater 140 guidance to all involved. The revision’s guidance provides the steps involved for application, 141 qualifications, and appeals as it applies to Senior and Disability Property Tax Exemptions. 142 (SPONSORS: BOGGERTY AND ROCHA) Page 84

Proposed Ordinance #2021-20 – Tax Exemptions - Disabled Citizens and Senior Citizens Page 4 Item #37. 143 Actions History: 144 09/24/2021 – Scheduled for First Reading – City Council 145 09/14/2021 – Introduced at Council Committee of the Whole/Legislative, Finance, and Administration 146 Committee CJ Page 85

FIRST READING Item #38. CITY OF DOVER ORDINANCE #2021-19 1 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN 2 COUNCIL MET: 3 4 That Appendix B – Zoning, Article 3 - District Regulations be amended by inserting the text indicated in 5 bold, blue font and deleting the text indicated in red strikeout as follows: 6 7 Section 19 – Manufacturing zone (M). 8 9 19.1 Uses permitted. No building or premises shall be used, and no building or part of a building 10 shall be erected, which is arranged, intended or designed to be used, in whole or in part, for 11 any purpose, except the following, and conditional upon approval as to use by the planning 12 commission in accordance with the provisions of article 10, section 1 and in accordance with 13 performance standards procedure as set forth in article 5, section 8 and subject to the site 14 development plan approval as set forth in article 10, section 2: 15 19.11 Manufacturing, assembling, converting, altering, finishing, cleaning, or any other 16 processing, handling, or storage of products or materials involving the use of only oil, gas 17 or electricity for fuel. cooking, baking or any other type of manufacturing or 18 industrial processing of any goods, materials, products, instruments, appliances and 19 devices, provided that the fuel used shall be oil, gas or electricity; together with 20 accessory uses incidental to the use. 21 19.12 Research, design and development laboratories. 22 19.13 Wholesale storage and warehousing, transshipment and distribution, logistics 23 support. 24 19.14 Building contractors' yards. 25 19.15 Public utilities uses. 26 19.16 Ministorage facilities, subject to the following regulations: 27 (a) No unit shall be placed within 30 feet of any other structure on the lot or a 28 residential property line. 29 (b) No outside storage, except for recreational vehicles, boats or personal automobiles 30 when completely screened from view and parked in specifically approved locations. 31 Parking for these vehicles shall not count toward the required parking set forth in 32 subsection (e) below. 33 (c) No individual unit may be used for retail, garage sale or any other commercial 34 activities. 35 (d) No storage of flammable, explosive, corrosive or other hazardous products may 36 occur in the individual unit. 37 (e) Parking must be provided at a ratio of one space for each 25 rental units, plus a 38 minimum of three spaces for an office outside of the enclosure. One row of parallel 39 parking is permitted between buildings at a ratio of one space per 25 feet. 40 (f) All other bulk requirements of this ordinance are met. Page 86

Proposed Ordinance #2021-19 - Appendix B - Zoning Page 2 Item #38. 41 19.17 Railroad yards, sidings, and storage facilities. 42 19.18 Accessory uses: 43 (a) On-site offices, clinics, food service facilities, recreation facilities and child day 44 care services collocated within the permitted use and limited to exclusive use by 45 employees, and such other accessory uses and structures clearly incidental to, 46 and customary to and associated with the permitted use 47 (b) The following uses may be permitted as conditional uses if approved by the 48 Planning Commission in accordance with the provisions and procedures set 49 forth in Article 10, Section 1 and any specified requirements set forth below: 50 (1) Associated retail uses in conjunction with and accessory to a permitted use, 51 provided that the associated retail uses do not occupy more than 30 percent 52 of the gross floor area of the building or group of buildings on a lot. Parking 53 shall be provided at a rate of one parking space per 300 square feet of retail 54 space for the exclusive use of retail customers in addition to the bulk parking 55 requirements of this zoning district for a particular use. 56 (2) Outside storage which is incidental to the primary uses on the lot, within a 57 completely enclosed and secure area appropriately screened from public 58 view and not in any required setback from property lines. 59 19.2 Uses prohibited. The following uses are specifically prohibited: 60 19.21 Residences. 61 19.22 Manufacturing uses involving primary production of the following products from raw 62 materials: asphalt, cement, charcoal, and fuel briquettes; chemicals: aniline dyes, 63 ammonia, carbide, caustic soda, cellulose, chlorine, carbon black and bone black, 64 creosote, hydrogen and oxygen, industrial alcohol, nitrates (manufactured and natural) of 65 an explosive nature, potash, plastic materials and synthetic resins, pyroxylin, rayon yarn, 66 and hydrochloric, nitric, phosphoric, picric, and sulphuric acids; coal, coke and tar 67 products, including gas manufacturing; explosives; fertilizers; gelatin, glue and size 68 (animal); linoleum and oil cloth; matches; paint, varnishes and turpentine; rubber (natural 69 and synthetic); soaps, including fat rendering; [and] starch. 70 19.23 The following processes: nitrating of cotton or other materials; milling or processing of 71 flour, food, or grain; magnesium foundry; reduction, refining, smelting, and alloying of 72 metal or metal ores; refining secondary aluminum; refining petroleum products, such as 73 gasoline, kerosene, naphtha, [and] lubricating oil; distillation of wood or bones; [and] 74 reduction and processing of wood pulp and fiber, including papermill operations. 75 19.24 Operations involving stock yards and slaughter houses, grain elevators, and slag piles. 76 19.25 Storage of explosives., and Bbulk or wholesale storage of gasoline above [the]the 77 ground. 78 19.26 Dumps, except those owned and operated by the city. 79 19.27 Quarries, stone crushers, screening plants, and storage of quarry screenings, accessory 80 to such uses. Page 87

Proposed Ordinance #2021-19 - Appendix B - Zoning Page 3 Item #38. 81 19.28 Junkyards, automobile dismantling plants or storage of used parts of automobiles or 82 other machines or vehicles or of dismantled or junked automobiles. 83 19.3 Site development plan approval. Site development plan approval in accordance with article 84 10, section 2 hereof shall be required prior to the issuance of building permits for the erection 85 or enlargement of all structures and prior to the issuance of certificates of occupancy for any 86 change of use. 87 19.4 Performance standards. All uses are subject to performance standards as set forth in article 5, 88 section 8.1. 89 (Ord. of 7-12-1993, § 8; Ord. of 7-10-2000; Ord. of 2-12-2001; Ord. of 7-23-2001) 90 BE IT FURTHER ORDAINED: 91 92 That Appendix B - Zoning, Article 4 – Zoning Bulk and Parking Regulations, be amended by inserting 93 the text indicated in bold, blue font and deleting the text indicated in red strikeout as follows: 94 95 Section 4.16 -M, IPM zones. 96 97 Bulk and parking regulations for industrial zones in M and IPM zones are as follows: For All Permitted Uses M IPM IPM (Planned IPM2 IPM3 (Conventional Industrial (Business and (Aviation and Planned) Park) Technology Aeronautics Center) Center) Lot area ½ acre 2½ acres 2½ acres 10 acres 1 acre average; 60,000 sq. ft. minimum Lot width (ft.) 100 200 ~ 150 100 100 Lot depth (ft.) 150 ·- 300 250 100 100 Front yard (ft.) 40 60 60 60 40 - Side yard (ft.) 20 40 40 40 20 Rear yard (ft.) - 20 40 40 40 20 Side or rear yard 50 100 100 100 50 which adjoins a residential zone (ft.) Off-street parking space: Per 800 sq. ft. 1 1 1 1 1 of floor area Per employee, 1 1 1½ 1 1 per largest working shift (if greater than the requirement under the floor area calculation) Maximum permitted: CJ Page 88

Proposed Ordinance #2021-19 - Appendix B - Zoning Page 4 Item #38. Building height Stories 2 Not Limit Not limit 2 Not Limit Not limit Not limit Feet 35 60 Equal to 35 60 Equal to 75* distance to distance to nearest lot line nearest lot line Floor area ratio 0.5 0.5 0.5 0.5 0.5 Lot coverage 85% 75% 65% 65% 85% 98 99 * Building height shall comply with all applicable Federal Aviation Administration, Department of Defense, and Unified Facilities Criteria height restrictions and obstruction 100 marking and lighting standards. 101 (Ord. of 3-24-1986; Ord. of 7-12-1993, § 1; Ord. of 8-23-1999; Ord. No. 2009-18, 10-12-2009; Ord. No. 2018-06 , 8-27-2018; Ord. No. 2019-15 , 9-9-2019) 102 103 BE IT FURTHER ORDAINED: 104 105 That Appendix B - Zoning, Article 5 – Supplementary Regulations, be amended by inserting the text 106 indicated in bold, blue font and deleting the text indicated in red strikeout as follows: 107 108 Section 3 - Supplementary regulations applying to nonresidential buildings, except in IPM zone. 109 110 3.1 Supplementary height regulations in nonresidential zones. 111 3.11 In nonresidential zones, Eexcept for one- or two-family dwellings, where a lot has frontage 112 on two or more streets or other public ways, the height limitation shall apply only as 113 measured from the curb level along the street or way with a higher elevation above sea level. 114 3.12 When penthouses, bulkheads, roof structures housing stairways, elevators, skylights, 115 cooling towers, air-conditioning units, or other equipment, etc., are over 12 feet high and 116 cover more than 20 percent of the roof area, measurements must be taken to the top of such 117 penthouses or bulkheads; elements provided, however, that no 118 3.13 An ornamental or decorative part of a building which is not used as a living or storage area, 119 such as steeples, spires and the like may not be greater in height than the maximum height of 120 the building to which the same is attached. 121 3.14 All penthouses, bulkheads, roof structures housing stairways, elevators, skylights, 122 cooling towers, air-conditioning units, or other equipment, etc., must be ten feet back of 123 the sidewalls, except that walls of elevators and stair enclosures may be built on the sidewall 124 when required by the plan of the building. 125 3.2 Courts for nonresidential buildings. 126 3.21 Inner courts. No inner court shall have a minimum dimension less than one-half of the 127 average height of all surrounding walls. 128 3.22 Outer courts. The minimum width of an outer court shall be 20 feet and the depth thereof 129 shall not exceed its width. 130 131 ADOPTED: * 132 S:\ORDINANCES\2021\DRAFT\ORDINANCE #2021-19 - APPX B, ART III, SEC 19 - MANUFACTURING ZONE\PROPOSED ORDINANCE 2021-19.DOCX 133 Page 89

Proposed Ordinance #2021-19 - Appendix B - Zoning Page 5 Item #38. 134 SYNOPSIS 135 This ordinance is a text amendment to the Zoning Ordinance provisions related to the “M” Manufacturing 136 Zone. It increases the maximum allowable building height, removes the requirement that all 137 manufacturing uses are subject to a Conditional Use approval, revises the description of allowable 138 accessory uses, and makes technical changes to ensure consistency with other provisions. All these 139 intended to improve Dover’s competitiveness. 140 (SPONSORS: ANDERSON AND NEIL) 141 142 143 Actions History: 144 09/27/2021 - Scheduled for First Reading - City Council 145 09/14/2021 - Introduced at Council Committee of the Whole/Legislative Finance, and 146 Administration Committee CJPage 90

Item #39. PETITION TO AMEND ZONING DISTRICT First Reading before the Dover City Council September 27, 2021 Owners: E. Vernon Ingram Jr. & Alice M. Ingram Equitable Owner: Dover Interfaith Mission for Housing Address: 317, 319, and 325 West Division Street Location: North side of West Division Street and east of North Queen Street Tax Parcels: ED-05-076.08-05-03.00-000, ED-05-076.08-05-02.00-000, and ED-05-076.08-05-01.00-000 Size: 317 W. Division Street = 0.05 +/- acres 319 W. Division Street = 0.13 +/- acres 325 W. Division Street = 0.08 +/- acres Total (all 3 parcels) = 0.26 +/- acres (11,628.36 SF +/-). Present Use: 317 W. Division Street = Multiple Dwelling-Units (Apartments) 319 W. Division Street = Motor Vehicle Sales 325 W. Division Street = Vacant Proposed Use: Temporary Housing Comprehensive Plan Designation: Mixed-Use Present Zoning: C-1A (Limited Commercial Zone) Proposed Zoning: IO (Institutional and Office Zone) Reason for Request: To amend the zoning of all three parcels (0.26 +/- acres) at 317, 319, and 325 W. Division Street, Dover DE 19904 from C-1A to IO. File Number: Z-21-06 Ordinance Number: 2021-21 Page 91

City of Dover Application No.: Z-21-06 Item #39. Department of Planning & Inspections n St Fulto RG-1 RG-1 RG-1 w St RG-1 N Ne NQ ueen St C-1A RG-1 C-3 C-1A C-1A Site C-1A n St C-1A ivisio WD C-2 C-1A C-1A RG-1 w St S Ne C-1A een S Qu St RG-1 S Ki RG-1 t od S rkwo Tile: Lands of Ingram Ordinance #: 2021-07 Addresses: 317, 319, 325 W. Division Street Legend « D- Parcel IDs: ED-05-076.08-05-03.00-000 Subject Property ED-05-076.08-05-02.00-000 ED-05-076.08-05-01.00-000 2012 Buildings Existing Zoning: C-1A Limited Commercial Zone Zoning Proposed Zoning: IO Institutional and Office Zone Owner(s): E. Vernon Ingram Jr. & Alice M. Ingram D - Dover Parcels Date: 09/20/2021 Corridor Overlay Zone 0 62.5 125 250 Feet Page 92

Item #39. FIRST READING PROPOSED ORDINANCE #2021-21 1 AN ORDINANCE AMENDING THE ZONING ORDINANCE AND ZONING MAP OF THE CITY 2 OF DOVER BY CHANGING THE ZONING DESIGNATION OF PROPERTIES LOCATED AT 3 317 WEST DIVISION STREET, 319 WEST DIVISION STREET, AND 325 WEST DIVISION 4 STREET 5 6 WHEREAS, the City of Dover has enacted a zoning ordinance regulating the use of property within the 7 limits of the City of Dover; and 8 WHEREAS, it is deemed in the best interest of zoning and planning to change the permitted use of 9 properties described below from C-1A (Limited Commercial Zone) to IO (Institutional and Office Zone). 10 NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF 11 DOVER, IN COUNCIL MET: 12 1. That from and after the passage and approval of this ordinance the Zoning Map and Zoning 13 Ordinance of the City of Dover have been amended by changing the zoning designation from C-1A 14 (Limited Commercial Zone) to IO (Institutional and Office Zone) on that property located at 15 317 West Division Street, consisting of 0.05+/- acres, 319 West Division Street, consisting of 0.13+/- 16 acres, and 325 West Division Street, consisting of 0.08+/- acres, (on the north side of West Division 17 Street and east of North Queen Street) , owned by E. Vernon Ingram, Jr. & Alice M. Ingram. 18 (Tax Parcel: ED-05-076.08-05-03.00-000, ED-05-076.08-05-02.00-000, and ED-05-076.08-05-01.00-000; Planning 19 Reference: Z-21-06; Fourth Council District) 20 21 ADOPTED: * 22 S:\ORDINANCES\2021\DRAFT\ORDINANCE #2021-21 - REZONING - 317-325 WEST DIVISION STREET\ORDINANCE 2021-21 - REZONING - 317-325 23 WEST DIVISON STREET.wpd 24 Actions History 25 09/27/2021 - Scheduled for First Reading - City Council Page 93

FINAL READING Item #40. CITY OF DOVER ORDINANCE #2021-17 1 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL 2 MET: 3 4 That Chapter 80 - Personnel, Article IV – Pension Plans and Retirement Benefits (Except Police), Division 5 3 – General Employee Pension Plan of the Dover Code be amended by inserting the text indicated in bold, 6 blue font and deleting the text indicated in red strikeout as follows: 7 8 Section 80-504 – Normal Retirement. 9 10 The normal retirement date for each participant shall be the first day of the month following the 11 attainment of the age of 65 years, provided that he has completed ten years of continuous service. 12 13 (Code 1968, § 2-99; Ord. of 1-12-1970; Code 1981, § 2-181; Ord. of 6-24-1996; Ord. No. 2017-03, 2-13- 14 2017) 15 16 Section 80-505. Early retirement. 17 18 (a) Reduced benefits. A participant who has completed ten years of continuous service and 19 who has attained the age of 55 years may retire at any time within the ten years preceding 20 his normal retirement date; provided, however, that his retirement benefits shall be 21 computed at a reduced rate of one-half percent for each month computed from the date of 22 early retirement to age 65 years. 23 24 (b) Unreduced benefits. 25 26 (1) Hired May 1, 1994, or later. For eligible employees hired on or after May 1, 1994, 27 a participant who has attained the age of 55 years, and whose attained age plus years 28 of continuous service is equal to or greater than 80, may retire at any time prior to 29 his normal retirement date with no reduction in retirement benefits. 30 31 (2) Hired before May 1, 1994. For eligible employees hired before May 1, 1994, a 32 participant who has completed 25 years of continuous service, or has attained the 33 age of 50 years and completed 20 years of continuous service may retire at any time 34 prior to his normal retirement date with no reduction in retirement benefits. 35 36 (Code 1968, § 2-100; Ord. of 1-12-1970; Code 1981, § 2-182; Ord. of 10-12-1982, § 1; Ord. of 4-25- 37 1994; Ord. No. 2017-03, 2-13-2017) 38 39 Section 80-506. Later retirement. 40 41 If a participant works beyond his normal retirement date, the payment of the participant's 42 retirement benefits shall be deferred until his actual retirement. 43 44 (Code 1968, § 2-101; Ord. of 1-12-1970; Code 1981, § 2-183; Ord. of 7-26-1993, § 3; Ord. No. 2010-13, 45 6-28-2010; Ord. No. 2017-03, 2-13-2017) 46 47 Page 94

PROPOSED ORDINANCE #2021-17 - PENSION – FORM OF BENEFITS PAGE 2 Item #40. 48 Section 80-507. Forced retirement with pension. 49 50 The general employee pension plan board, upon recommendation of the city council or the city 51 manager, may require retirement in any case where deemed necessary due to the lack of work or inability 52 of the employee to perform with a satisfactory degree of efficiency, provided that the employee qualifies 53 for either normal retirement pursuant to section 80-504, or early retirement pursuant to section 80-505. 54 The employee shall then be entitled to receive, commencing on the first day of the month coinciding with 55 or next following his date of retirement, pension benefits equal to the benefits computed in accordance 56 with the provisions of section 80-508 on the basis of the employee's service completed prior to actual 57 retirement. 58 59 (Code 1968, § 2-102; Ord. of 1-12-1970; Code 1981, § 2-184; Ord. No. 2017-03, 2-13-2017) 60 61 Section 80-508. Amount of retirement benefits. 62 63 Retirement January 1, 1995, or later. The amount of retirement benefits payable to a participant 64 who retires on or after January 1, 1995 shall be computed on the basis of one-fiftieth of his average actual 65 monthly earnings multiplied by the total number of years of continuous service. Average actual monthly 66 earnings shall be a participant's base pay plus scheduled overtime, payment for being on call, except those 67 hours reported for being called out, and any retroactive pay corrections which involve any one of the 68 mentioned payments during any period of 36 consecutive months in his final ten years of continuous 69 service which results in the highest average monthly earnings. 70 71 If an employee's approved absence is the result of a workers compensation injury, the base wages 72 that the employee would have earned had he not been on workers compensation leave will be included 73 when determining the highest 36 consecutive months within his final ten years of continuous service. 74 75 The value of lost base salary as a result of mandatory furlough shall be added to an employee's 76 final average compensation and considered in the calculation of the amount of retirement benefits, if the 77 time period in which the mandatory furlough was required is within the highest 36 consecutive months or 78 earnings within the final ten years of continuous service. 79 80 (Code 1968, § 2-103; Ord. of 1-12-1970; Code 1981, § 2-185; Ord. of 10-12-1982, § 2; Ord. of 7-26-1993, 81 § 4; Ord. of 4-25-1994; Ord. of 5-22-2000; Ord. of 7-10-2000; Ord. No. 2010-13, 6-28-2010; Ord. No. 82 2017-03 , 2-13-2017) 83 84 Section 80-509. Form of benefits. 85 86 (a) Normal form. A monthly benefit shall be payable on the first day of the second month 87 preceding the date on which application for such benefit is filed. Payment will be 88 retroactive to the retirement date. Payments of benefits shall be payable monthly thereafter 89 during his lifetime, and terminating with the last payment on the first day of the month of 90 the death of the participant. 91 92 (b) Death of participant, etc. Upon the death of a participant who has retired, or who is eligible 93 to be retired under any of the provisions of this division, payment shall be made to their 94 eligible survivors in the amount of 50 percent of the monthly payments to which the CJPage 95

PROPOSED ORDINANCE #2021-17 - PENSION – FORM OF BENEFITS PAGE 3 Item #40. 95 participant was or would have been entitled. Upon the death of a participant who has 96 completed a minimum of 20 ten years of service but is not yet eligible to retire because of 97 age and/or years of service, payment shall be made to their eligible survivors in the 98 amount of 50 percent of the monthly payment to which the participant was or would 99 have been entitled. that would have resulted by using the participant's service time; The 100 pension amount will be based upon Section 80-508. There shall be no reduction in 101 benefit. however, the benefit is to be computed at a reduced rate of one-half percent for 102 each month the participant was under the correct age for normal retirement. In no instance 103 shall actual monthly payments be less than $200.00, to be effective July 1, 2000. Upon the 104 death of both the participant and eligible survivor, if the benefit payments received in 105 aggregate are less than the member's contributions, the balance of the member's 106 contributions, plus five percent interest, will be paid to the surviving beneficiary designated 107 or his estate if no designation has been made and submitted to the general employee 108 pension plan board. The amount of benefit payments received and the amount of the 109 member's contributions shall be determined from the record of the pension board. 110 111 (c) Eligible survivor. An eligible survivor shall be one of the following in the order of 112 preference listed: 113 114 (1) Spouse. The participant's spouse who was married to the participant for at least one 115 year. Surviving spouse shall be required to provide supporting documents of 116 marriage. 117 118 (2) Children, unmarried. 119 120 a. The surviving children, biological or legally adopted, of the participant, 121 who have not attained their 18th birthday. 122 123 b. If said child is attending school on a full-time basis and provides proof of 124 attendance each year of eligibility, with the payment due for the month in 125 which he ceases to attend school on a full-time basis or with the payment 126 due for the month in which his 22nd birthday shall occur, whichever shall 127 occur first. 128 129 (d) Commencement of payment. Benefits payable to eligible survivors shall commence on the 130 first day of the month following the date of the participant's death. 131 132 (e) Benefits payable. Benefits payable to eligible survivors shall cease: 133 134 (1) Spouse. With respect to an eligible survivor who is a spouse, with the payment due 135 for the month in which their remarriage or death shall occur, whichever occurs first. 136 137 (2) Children. With respect to an eligible survivor who is a child(ren), with the payment 138 due for the month in which his 18th birthday or death shall occur, whichever shall 139 occur first. Payments shall be made in accordance with subsections (2)a. and b. 140 141 (f) Eligibility for benefits. The eligibility of any person or persons to receive payment of Page 96

PROPOSED ORDINANCE #2021-17 - PENSION – FORM OF BENEFITS PAGE 4 Item #40. 142 benefits as an eligible survivor shall be determined conclusively by the general employee 143 pension plan board based on application of such person or persons and any other 144 information which the pension board deems to be appropriate. 145 146 (Code 1968, § 2-104; Ord. of 1-12-1970; Code 1981, § 2-186; Ord. of 6-8-1987; Ord. of 7-26-1993, § 5; 147 Ord. of 4-25-1994; Ord. of 12-11-1995; Ord. of 4-14-1997; Ord. of 5-22-2000; Ord. of 7-10-2000; Ord. 148 of 3-12-2001; Ord. of 5-12-2003; Ord. No. 2010-13, 6-28-2010; Ord. No. 2011-28, 12-12-2011; Ord. No. 149 2013-10, 7-22-2013; Ord. No. 2017-03, 2-13-2017) 150 151 Section 80-510. Early retirement due to permanent disability. 152 153 Any employee who, after completing at least ten years of continuous service, shall be injured or 154 whose health shall become permanently impaired to such an extent as to render him totally and 155 permanently disabled, shall be retired upon application and approval of the general employee pension plan 156 board. The pension amount will be based upon section 80-508. There shall be no reduction in benefit. 157 158 (Code 1968, § 2-105; Ord. of 1-12-1970; Code 1981, § 2-187; Ord. No. 2010-13, 6-28-2010; Ord. No. 159 2017-03, 2-13-2017) 160 161 ADOPTED: * 162 S:\ORDINANCES\2021\DRAFT\ORDINANCE #2021- PENSION EQUITY - DECEASED AND DISABLED EMPLOYEES\PROPOSED ORDINANCE #2021-17 - CHAPTER 163 80 - PENSION.DOCX 164 165 SYNOPSIS 166 The pension ordinance currently states that the surviving spouse would receive a reduced pension, one 167 half percent for each month the participant was under age 65; 6% for each year. This reduction would 168 occur even if the employee was within days/months of being eligible for a service/age related pension. 169 With this reduction, based on labor contract language, some employees would not be eligible for 170 retirement health care. An employee retiring with a disability pension would not be subject to a reduced 171 pension and would be eligible for retirement health care. The intent is to make the surviving spouse equal 172 to the employee retiring with a disability pension. 173 174 (SPONSORS: ANDERSON AND TAYLOR) 175 176 177 Actions History: 178 09/27/2021 – Scheduled for Final Reading – City Council 179 09/13/2021 – First Reading – City Council 180 08/10/2021 – Introduced at Council Committee of the Whole CJ Page 97

FINAL READING Item #41. CITY OF DOVER ORDINANCE #2021-18 1 BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF DOVER, IN COUNCIL 2 MET: 3 4 That Chapter 102 - Taxation, Article I – In General of the Dover Code be amended by inserting the text 5 indicated in bold, blue font and deleting the text indicated in red strikeout as follows: 6 7 Section 102-1 - Valuation and assessment. 8 9 Section 47 of the Charter provides that an impartial valuation and assessment of all real property 10 within the city may be conducted by the city assessor or assessors. The council may also direct that in lieu 11 of the assessment and valuation by the city assessor, a reassessment and revaluation may be done by the 12 assessor or assessors or an outside mass appraisal company or a consortium of appraisers chosen by the 13 council. Such contractor and tax office staff will be under the supervision of the City Manager or 14 his/her designee. 15 16 Commencing with the year 2010 and every fifth year thereafter, unless otherwise directed, the 17 revaluation and reassessment of all real property may be conducted, under the supervision of the assessor 18 or in conjunction with the assessor and/or the city manager or his/her designee, by an outside mass 19 appraisal company or a consortium of appraisers chosen by the council. The mass appraisal company or 20 consortium of appraisers shall be licensed to conduct business in the State of Delaware and the City of 21 Dover and shall employ appraisers who are licensed by the Delaware Division of Professional 22 Regulations. All property shall be valued as to its status; as of its ownership; as of its current market value 23 as of the January 1 assessment date and shall reflect fair market value. 24 25 (Code 1981, § 19.5-1; Ord. of 1-22-2001; Ord. No. 2009-17, 11-9-2009; Ord. No. 2010-01, 2-14-2011; 26 Ord. No. 2011-31, 4-9-2012) 27 28 Section 102-2. Delinquent property tax collection costs. 29 30 (a) If an action to collect delinquent property taxes is filed in a court of appropriate jurisdiction, a fee 31 as provided for in Appendix F—Fees and Fines shall be added to the amount due. 32 33 (b) If an action proceeds and a writ of venditioni exponas monition or similar execution process is 34 filed, an additional fee as provided for in Appendix F—Fees and Fines shall be added to the amount 35 due. 36 37 (c) The fees established by this section shall be in addition to court costs and service fees assessed by 38 state or county offices. 39 40 (Code 1981, § 19.5-46; Ord. of 11-24-1997; Ord. No. 2009-09, 6-22-2009) 41 42 Section 102-3. Administrative reporting. 43 44 The city assessor shall be selected in accordance with the City Charter, and shall be directly 45 responsible to the mayor and council. The city council may appoint the city manager or his/her 46 designee as the city assessor to provide supervision and support to the tax office. If the appointed 47 assessor is not certified with the State of Delaware, the city council shall hire an approved contractor Page 98

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 2 Item #41. 48 licensed by the State of Delaware professional regulations to provide assessment services. 49 50 (Ord. of 7-24-2006(2); Ord. No. 2009-25, 11-9-2009) 51 52 Section 102-4. Omitted real property assessments. 53 54 (a) Definition: Omitted assessment. Land or improvements not valued and assessed or included on the 55 assessment rolls or billed due to, but not limited to, the following reasons: computer error, clerical 56 errors, conversion of software or records; missing building permits, failure to issue temporary and 57 final certificates, errors in the preparation of the annual and supplemental tax rolls 58 and billing by any employee or contractor working for the city. 59 60 (b) Collection of taxes. The failure to receive a bill or receive an accurate bill does not relieve the 61 taxpayer of the obligation to pay taxes. The city assessor, city manager or his/her designee, or 62 contractor shall cause for the collection of any and all taxes due for the respective years or any 63 supplemental tax periods that may result from omitted assessments. The omitted assessments shall 64 be applicable and consistent with and shall apply to every assessment of taxes for the previous 65 year or years and to the collection of the taxes. 66 67 (c) Periods covered, and penalties. Errors that cause an inaccurate assessment or billing can be 68 corrected and the correction shall be applied. Every such omitted assessment shall be collected 69 retroactively for a period of ten years, in addition to the current tax year, prior to the discovery by 70 the city assessor, city manager or his/her designee, or contractor of omitted assessments. The 71 city shall add a penalty of one and one-half percent per month for each respective month not 72 assessed unless it is evident that there was no prior knowledge of the omitted assessment by the 73 property owner. 74 75 (d) Notice; required. The city assessor, city manager or his/her designee, or contractor shall give 76 notice of any proposed omitted assessment of any real property for any previous tax year or years 77 or supplemental tax periods, to all persons liable to the tax. The notice shall contain a general 78 description, according to Kent County Property Identification Numbering system (PIN), of the real 79 estate and state the year or years for which the real estate is liable to assessment, the name or names 80 of the person or persons liable to assessments or reassessments, according to the legal owners of 81 record on file with the Kent County Recorder of Deeds, and further the value of the assessment. 82 Notice of "omitted assessments" shall be by certified mail, return receipt requested and regular 83 United States postal mail service within 30 days of discovery of any omitted assessment. 84 85 (e) Appeal. Appeals for omitted assessment shall be the same as general and supplemental assessments 86 appeals. 87 88 (Ord. of 9-10-2007) 89 90 Section 102-5. Income and expense reports. 91 92 The assessor, city manager or his/her designee, or contractor shall request that an annual report 93 of income and expenses be completed and filed for all commercial/industrial income-producing property 94 within the city limits of Dover. The income and expense report forms shall be developed and provided by CJPage 99

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 3 Item #41. 95 the assessor. This information will become mandatory if the owner of the commercial/industrial income- 96 producing property petitions for appeal. 97 98 (Ord. No. 2009-05, 7-27-2009; Ord. No. 2009-27, 12-14-2009; Ord. No. 2011-19, 8-8-2011) 99 100 Secs. 102-6—102-30. Reserved. 101 102 BE IT FURTHER ORDAINED: 103 104 That Chapter 102 – Taxation, Article II – Land Used for Agricultural, Horticultural, and Forest Purposes 105 of the Dover Code be amended by inserting the text indicated in bold, blue font and deleting the text 106 indicated in red strikeout as follows: 107 108 Section 102-31. Valuation. 109 110 For general property tax purposes, the value of land not less than five acres in area, which is 111 actively devoted to agricultural, horticultural or forest use and which has been so devoted for at least the 112 two successive years immediately preceding the tax year in issue, shall, on application of the owner, and 113 approval thereof as provided in this article, be that value which such lands have for agricultural, 114 horticultural or forest use; provided, however, that land qualifying hereunder shall not be subject to 115 taxation. 116 (Code 1968, § 34-1; Ord. of 3-26-1979; Code 1981, § 19.5-11; Ord. of 3-14-1988) 117 118 Section 102-32. Agricultural use land. 119 120 Land shall be deemed to be in agricultural use when devoted to the production, for sale, of plants 121 and animals useful to man, including, but not limited to, forages and sod crops; grains and feed crops; 122 dairy animals and dairy products; poultry and poultry products; livestock, including beef cattle, sheep, 123 swine, horses, ponies, mules or goats, including the breeding and grazing of any or all of such animals; 124 bees and apiary products; fur animals; trees and forest products; or when devoted to and meeting the 125 requirements and qualifications for payments or other compensation pursuant to a soil conservation 126 program under an agreement with an agency of the federal government. 127 128 (Code 1968, § 34.2; Ord. of 3-26-1979; Code 1981, § 19.5-12) 129 130 Section 102-33. Horticultural use land. 131 132 Land shall be deemed to be in horticultural use when devoted to the production, for sale, of fruits 133 of all kinds, including grapes, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse 134 products; or when devoted to and meeting the requirements and qualifications for payments or other 135 compensation pursuant to a soil conservation program under an agreement with an agency of the federal 136 government. 137 138 (Code 1968, § 34-5; Ord. of 3-26-1979; Code 1981, § 19.5-13) 139 140 Section 102-34. Forest use land. 141 Page 100

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 4 Item #41. 142 Land shall be deemed to be in forest use when devoted to tree growth in such quantity and so 143 spaced and maintained as to constitute a forest area. 144 145 (Code 1968, § 34-4; Ord. of 3-26-1979; Code 1981, § 19.5-14) 146 147 Section 102-35. Criteria for land use. 148 149 Land shall be deemed to be actively devoted to agricultural or horticultural use when the gross 150 sales of agricultural or horticultural products produced thereon, together with any payments received 151 under a soil conservation program, have averaged at least $500.00 per year during the two-year period 152 immediately preceding the tax year in issue, or there is clear evidence of anticipated yearly gross sales 153 and such payments amounting to at least $500.00 within a reasonable period of time. 154 155 (Code 1968, § 34-5; Ord. of 3-26-1979; Code 1981, § 19.5-15) 156 157 Section 102-36. Eligibility for valuation, assessment and taxation. 158 159 Land which is actively devoted to agricultural, horticultural or forest use shall be eligible for 160 valuation, assessment and taxation as provided in this article when it meets the following qualifications: 161 162 (1) Time. It has been so devoted for at least the two successive years immediately preceding 163 the tax year for which valuation under this section is requested; 164 165 (2) Area. The area of such land is not less than five acres; and 166 167 (3) Time of application. Application by the owner of such land for valuation under this section 168 is submitted on or before February 1 of the year immediately preceding the tax year to the 169 city assessor or contractor on a form prescribed by the city assessor, city manager or 170 his/her designee, or contractor. 171 172 (Code 1968, § 34-6; Ord. of 3-26-1979; Code 1981, § 19.5-16) 173 174 Section 102-37. Assessment procedures. 175 176 (a) Valuing land. The city assessor or contractor under the supervision of the city manager or 177 his/her designee, in valuing land which qualifies as land actively devoted to agricultural, 178 horticultural or forest use under the tests prescribed by this article, and as to which the owner 179 thereof has made timely application for valuation, assessment and taxation under this article for 180 the tax year in issue, shall consider only those indicia of value which such land has for agricultural, 181 horticultural or forest use. In addition to use of his personal knowledge, judgment and experience 182 as to the value of land in agricultural, horticultural or forest use, he shall, in arriving at the value 183 of such land, consider available evidence of agricultural, horticultural or forest capability. 184 185 (b) Area. In determining the total area of land actively devoted to agricultural, horticultural or forest 186 use, there shall be included the area of all land under barns, sheds, silos, cribs, greenhouses and 187 like structures, lakes, dams, ponds, streams, irrigation ditches and like facilities, but land under 188 and such additional land as may be actually used in connection with the farmhouse, shall be Page 101

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 5 Item #41. 189 excluded in determining such total area. 190 191 (c) Structures. All structures which are located on land in agricultural, horticultural or forest use, and 192 the farmhouse and the land on which the farmhouse is located, together with the additional land 193 used in connection therewith, shall be valued, assessed and taxed by the same standards, methods 194 and procedures as other taxable structures and other land in the taxing district. 195 196 (d) Rollback taxes. 197 198 (1) When land in agricultural use and being valued, assessed and taxed under the provisions 199 of this article is applied to a use other than agriculture, it shall be subject to additional taxes, 200 hereinafter referred to as "rollback taxes," in an amount equal to the difference, if any, 201 between the taxes paid or payable on the basis of the valuation and the assessment 202 authorized hereunder and the taxes that would have been paid or payable had the land been 203 valued, assessed and taxed as other land in the city, in the current tax year immediately 204 preceding, in which the land was valued, assessed and taxed hereunder. 205 206 (2) If, in the tax year in which a change in use of land occurs, the land was not valued, assessed, 207 and taxed under this article, then such land shall be subject to rollback taxes in the 208 following manner: 209 210 a. If the change of the use of land occurs prior to January 1, 1996, then such land shall 211 be subject to rollback taxes for the five tax years immediately preceding in which 212 the land was valued, assessed, and taxed hereunder. 213 214 b. If the change in use of land occurs between January 1, 1996, and December 31, 215 1996, then such land shall be subject to rollback taxes for the six tax years 216 immediately preceding in which the land was valued, assessed and taxed hereunder. 217 218 c. If the change in use of land occurs between January 1, 1997, and December 31, 219 1997, then such land shall be subject to rollback taxes for the seven tax years 220 immediately preceding in which the land was valued, assessed, and taxed 221 hereunder. 222 223 d. If the change in use of land occurs between January 1, 1998, and December 31, 224 1998, then such land will be subject to rollback taxes for the eight years 225 immediately preceding in which the land was valued, assessed, and taxed 226 hereunder. 227 228 e. If the change in use of land occurs between January 1, 1999, and December 31, 229 1999, then such land shall be subject to rollback taxes for the nine tax years 230 immediately preceding in which the land was valued, assessed, and taxed 231 hereunder. 232 233 f. If the change in use of land occurs on January 1, 2000, or thereafter, then such land 234 shall be subject to rollback taxes for the ten tax years immediately preceding in 235 which the land was valued, assessed, and taxed hereunder. Page 102

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 6 Item #41. 236 237 (3) In determining the amounts of the rollback taxes chargeable on land which has undergone 238 a change in use, the city assessor or contractor under the supervision of the city 239 manager or his/her designee shall, for each of the rollback tax years involved, ascertain: 240 241 a. The full and fair value of such land under the valuation standard applicable to other 242 land in the city; 243 244 b. The amount of the additional assessment on the land for the particular tax year by 245 deducting the amount of the actual assessment on the land for that year from the 246 amount of the land assessment determined by the city assessor or contractor under 247 the supervision of the city manager or his/her designee; and 248 249 c. The amount of the rollback tax for that tax year by multiplying the amount of the 250 additional assessment determined under subsection (d)(3)b. of this section by the 251 general property tax rate of the city applicable for that tax year. 252 253 (e) Land condemned, etc. Land condemned or otherwise acquired for a public purpose by the state or 254 any other public authority having condemnation powers shall not be considered a change in use 255 and shall not be subject to rollback taxes as provided in subsection (d) of this section. 256 257 (Code 1968, § 34-7; Ord. of 3-26-1979; Code 1981, § 19.5-17; Ord. of 3-14-1988; Ord. of 4-22-1996) 258 259 Section 102-38. Annual review. 260 261 (a) Application. Eligibility of land for valuation, assessment and taxation under this article shall be 262 determined for each tax year separately. An application shall be submitted by the owner to the city 263 assessor, city manager or his/her designee, or contractor on or before February 1 of the year 264 immediately preceding the tax year for which such valuation, assessment and taxation are sought; 265 provided, however, that unless the land usage changes, those applications which have met the 266 provisions to qualify under this article shall be automatically renewed without the owner having 267 to apply annually. 268 269 (b) Change in land use. If the land usage changes, the farm owner shall, on or before February 1 of 270 the year in which the land usage changes, notify the city assessor, city manager or his/her 271 designee, or contractor of the change in land use. 272 273 (Code 1968, § 34-8; Ord. of 3-26-1979; Code 1981, § 19.5-18) 274 275 Section 102-39—102-70. Reserved. 276 277 BE IT FURTHER ORDAINED: 278 279 That Chapter 102 – Taxation, Article III – Realty Transfer Tax of the Dover Code, be amended by inserting 280 the text indicated in bold, blue font and deleting the text indicated in red strikeout as follows: 281 282 Section 102-71. Definitions. Page 103

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 7 Item #41. 283 284 (a) The following words, terms and phrases, when used in this article, shall have the meanings ascribed 285 to them in this section, except where the context clearly indicates a different meaning: 286 287 (1) Document means any deed, instrument or writing whereby any real estate within the 288 corporate limits of the city, or any interest therein, shall be quitclaimed, granted, bargained, 289 sold or otherwise conveyed to the grantee, but shall not include the following: 290 291 a. Any will; 292 293 b. Any lease other than those described or defined in subsection (a)(2) of this section; 294 295 c. Any mortgage; 296 297 d. Any conveyance between corporations operating housing projects pursuant to 31 298 Del. C. § 4501 et seq., and the shareholders thereof; 299 300 e. Any conveyance between nonprofit industrial development agencies and industrial 301 corporations purchasing from them; 302 303 f. Any conveyance to nonprofit industrial development agencies; 304 305 g. Any conveyance between a husband and wife; 306 307 h. Any conveyance between persons who were previously husband and wife, but who 308 have since been divorced, provided that such conveyance is made after the granting 309 of the final decree in divorce and the real estate or interest therein subject to such 310 conveyance was acquired by the husband and wife, or husband or wife prior to the 311 granting of the final decree in divorce; 312 313 i. Any conveyance between parent and child or the spouse of such a child; 314 315 j. Any conveyance: 316 317 1. To a trustee, nominee or straw party for the grantor as beneficial owner; 318 319 2. For the beneficial ownership of a person, other than the grantor, where, if 320 such person were the grantee, no tax would be imposed upon the 321 conveyance pursuant to this chapter; or 322 323 3. From a trustee, nominee or straw party to the beneficial owner; 324 325 k. Any conveyance between a parent corporation and a wholly owned subsidiary 326 corporation, provided that such conveyance is without actual consideration; 327 328 l. Correctional deeds without actual consideration; 329 Page 104

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 8 Item #41. 330 m. Any conveyance to or from the United States, this state or to any of their 331 instrumentalities, agencies or political subdivisions and the University of Delaware; 332 333 n. Any conveyance to or from a corporation, or a partnership, where the grantor or 334 grantee owns stock of the corporation or an interest in the partnership in the same 335 proportion as his interest in, or ownership of, the real estate being conveyed; 336 provided, however, that this subsection shall not apply to any distribution in 337 liquidation or other conveyance resulting from the partial or complete liquidation 338 of a corporation, unless the stock of the corporation being liquidated has been held 339 by the grantor or grantee for more than three years; provided, further, this 340 subsection shall not apply to any conveyance from a partnership to its partners, 341 unless the partners' interest in the partnership has been held for more than three 342 years; 343 344 o. Any conveyance by the owner or previously occupied residential premises to a 345 builder of new residential premises when such previously occupied residential 346 premises are taken in trade by such builder as a part of the consideration from the 347 purchaser of new, previously unoccupied premises; 348 349 p. Any conveyance to the lender holding a bona fide mortgage, which is genuinely in 350 default, either by a sheriff conducting a foreclosure sale, or by the mortgagor in lieu 351 of foreclosure; 352 353 q. Any conveyance to a religious organization or other body or person holding title to 354 real estate for a religious organization, if such real estate will not be used following 355 such transfer by the grantee, or by any privy of the grantee, for any commercial 356 purpose; provided, however, that only that portion of the tax which is attributable 357 and payable by the religious organization or other body or person holding title to 358 real estate for a religious organization under 30 Del. C. § 5402 shall be exempt; 359 360 r. Any conveyance to or from a volunteer fire company organized under the laws of 361 this state; provided, however, that only that portion of the tax which is attributable 362 to and payable by the volunteer fire company by this article shall be exempt; 363 364 s. Any conveyance of a "mobile home" or "manufactured home," as defined in 25 365 Del. C. § 7003; 366 367 t. Any conveyance without consideration to an organization exempt from tax under 368 section 501(c)(3) of the federal Internal Revenue Code (26 USC 501(c)(3)); 369 370 u. Any conveyance to a nonprofit conservation organization, when the property is 371 purchased for open space preservation purposes; 372 373 v. Any conveyance to or from a nonprofit corporation or organization of real estate 374 acquired for the purpose of rehabilitation and resale without profit. 375 376 (2) Document includes the following: Page 105

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 9 Item #41. 377 378 a. Any writing purporting to transfer a title interest or possessory interest for a term 379 of more than five years in a condominium unit or any unit properties subject to the 380 Unit Property Act pursuant to 25 Del. C. § 2201 et seq. 381 382 b. Any writing purporting to transfer a title interest or possessory interest of any lessee 383 or other person in possession of real estate owned by the state or other political 384 subdivision thereof. 385 386 c. Any writing purporting to assign or transfer a leasehold interest or possessory 387 interest in residential property under a lease for a term of more than five years. For 388 this purpose, the term "residential property" means any structure or part of a 389 structure which is intended for residential use, and excluding any commercial unit 390 subject to tax under 30 Del. C. § 2301(a)(88) relating to commercial lessors. 391 392 (3) First-time homebuyer means a natural person who has at no time held an interest in 393 residential real estate, wherever located, and which has been occupied as their principal 394 residence, and who intends to occupy the property being conveyed as his principal 395 residence, within 90 days following recordation of the deed. The first-time homebuyer 396 must file an affidavit certifying to his qualifications before the exemption can be granted. 397 In order to alleviate claims for rebate of the transfer tax paid, no rebate shall be made once 398 the deed for the transaction has been recorded. First-time homebuyers submitting a false 399 affidavit in any respect, which would entitle them to the exemption, shall be subject to 400 payment of the unpaid transfer tax, plus interest at the rate of one and one-half percent per 401 month and, upon direction by the council, referral to the attorney general of the state for 402 criminal prosecution. This subsection shall apply to all real estate settlements held on or 403 after January 2, 2000. First-time homebuyers are exempt from the transfer tax as provided 404 herein. The first-time homebuyer exemption shall apply to the seller of property that 405 qualifies for the first-time buyer exemption but only for property located within the 406 downtown redevelopment high priority target area defined in Appendix C. Council shall 407 have the right to deny this exemption to any property owner where the sale and purchase 408 appears to be done fraudulently to take advantage of the realty transfer tax exemption 409 ordinance. 410 411 (4) Transaction means the making, executing, delivering, accepting or presenting for 412 recording of a document. 413 414 (5) Value means, in the case of any document granting, bargaining, selling or otherwise 415 conveying any real estate or interest or leasehold interest therein, the amount of the actual 416 consideration therefor, including liens or other encumbrances thereon, and ground rents 417 which encumber the interest in real estate and any other interest in real estate conveyed, 418 provided, that, in the case of a transfer for an amount less than the highest appraised full 419 value of said property for local real property tax purposes, the term "value" shall mean the 420 highest such appraised value, unless the parties or one of them can demonstrate that fair 421 market value is less than the highest appraised value, in which case, the term "value" shall 422 mean fair market value, or actual consideration, whichever is greater. A demonstration that 423 the transaction was at arm's length between unrelated parties shall be sufficient to Page 106

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 10 Item #41. 424 demonstrate that the transaction was at fair market value. 425 426 (b) In determining the term of a lease, it shall be presumed for the purpose of computing the lease 427 term, that any rights or options to renew or extend will be exercised. 428 429 (c) For the purpose of subsection (a)(5) of this section, in the case of a document described in 430 subsection (a)(2) of this section under which the consideration is based, in whole or in part, on a 431 percentage of the income or receipts to be received in the future, actual consideration shall include 432 the amounts actually received under such percentage of income or receipts provision; provided, 433 however, and notwithstanding any other provisions of this article, that the tax imposed by this 434 article shall be due and payable to the controller/treasurer within 30 days after the date such 435 amounts become due and payable under the agreement. 436 437 (d) Transfers through conveyance of interest. 438 439 (1) Except as provided in subsections (d)(2) and (3) of this section, where beneficial ownership 440 in real estate is transferred through a conveyance or series of conveyances of intangible 441 interests in a corporation, partnership or trust, such conveyance shall be taxable under this 442 article as if such property were conveyed through a duly recorded "document" as defined 443 in subsection (a)(1) of this section, and subject to the exemptions contained therein, except 444 those exemptions contained in subsections (a)(1)j. and (a)(1)n. of this section. 445 446 (2) No bona fide pledge of stock or partnership interests as loan collateral, nor any transfer of 447 publicly traded stock or publicly traded partnership interest shall be deemed subject to 448 taxation under this subsection (d). 449 450 (3) Where the beneficial owners of real property, prior to the conveyance or series of 451 conveyances referred to in this subsection (d), own 80 percent or more of the beneficial 452 interest in the real estate following said conveyance or series of conveyances, such transfers 453 shall not be subject to tax under this subsection (d). Where the beneficial owners of real 454 property, prior to the conveyance or series of conveyances referred to in this subsection 455 (d), own less than 80 percent of the beneficial interest in the real estate following said 456 conveyance or series of conveyances, such transfers shall not be subject to tax under this 457 subsection (d), unless under regulations promulgated by the city assessor, city manager 458 or his/her designee, or contractor, such transfer or transfers are properly characterized as 459 a sale of real property. Such characterization shall take into account the timing of the 460 transaction, beneficial ownership prior to and subsequent to the conveyance or 461 conveyances, the business purpose of the corporation, partnership or trust, and such other 462 factors as may be relevant. 463 464 (Code 1981, § 19.5-19; Ord. of 6-27-1988; Ord. of 4-22-1996; Ord. of 8-10-1998; Ord. of 12-13-1999; 465 Ord. of 8-8-2005(1); Ord. No. 2009-23, 10-26-2009; Ord. No. 2011-17, 8-8-2011; Ord. No. 2015-03, 2- 466 23-2015; Ord. No. 2016-16, 8-8-2016) 467 468 Section 102-72. Applicability to certain construction. 469 470 (a) "Document" defined. Notwithstanding section 102-71, there shall be included in the definition of Page 107

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 11 Item #41. 471 the term "document," for purposes of this article, any contract, or other agreement or undertaking 472 for the construction of all or a part of any building all or a portion of which contract, agreement or 473 undertaking (or any amendment to the foregoing) is entered into, or labor and materials are 474 supplied, either prior to the date of the transfer of the land on which the building is to be constructed 475 or within one year of the date of the transfer to the grantee. 476 477 (b) Building permit. No building permit shall be issued unless and until the person or persons 478 (including corporations and/or other associations) requesting such permit shall demonstrate, in 479 whatever form may be specified by the city assessor, city manager or his/her designee, or 480 contractor including, at his discretion, a form of affidavit, that: 481 482 (1) No transfer as described in this section has occurred within the preceding year; 483 484 (2) No portion of the contract for construction for which the permit is being requested was 485 entered into and no materials or labor with respect to the building have been provided 486 within one year of the date on which the property was transferred; or 487 488 (3) There has been paid a realty transfer tax on the document as defined in this section. 489 490 (c) Certificate of occupancy. In addition, no certificate of occupancy shall be issued relative to any 491 building on which a tax is provided by this section, unless and until the owner recertifies the actual 492 cost of the building and pays any additional tax due as a result of such recertification. 493 494 (d) "Building" defined. The term "building," for purposes of this section, shall mean any structure 495 having a roof supported by columns or walls, which structure is intended for supporting or 496 sheltering any use or occupancy, but shall not include any alteration of or addition to an existing 497 building where the cost of such alteration or addition is less than 50 percent of the value of the 498 property transferred. 499 500 (e) "Transfer" defined. The term "transfer," for purposes of this section, shall include any transfer 501 made by a "document" as defined in section 102-71, and shall not include any transaction excluded 502 from the definition of the term "document." 503 504 (f) Inventory for resale. This section shall not apply to the application for a building permit by a 505 builder or developer who acquires the land and obtains the permit for the purpose of including the 506 land with improvements in the builder's or developer's inventory for resale. 507 508 (g) Rate of certain tax. Notwithstanding section 102-73, the rate of tax on documents described in 509 subsection (a) of this section shall be one percent on amounts exceeding $10,000.00, which shall 510 be borne by the owner of the building whose construction is made subject to tax under subsection 511 (a) of this section. 512 513 (Code 1981, § 19.5-19.1; Ord. of 4-22-1991) 514 515 Section 102-73. Levied; exemptions. 516 517 (a) Rate. Every person who makes, executes, issues or delivers any document, or in whose behalf any Page 108

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 12 Item #41. 518 document is made, executed, issued or delivered, shall pay therefor and in respect thereof, or for 519 and in respect of the vellum, parchment or paper upon which such document is written or printed, 520 a tax at the rate of 1½ percent of the value of the property represented by such document, which 521 tax shall be payable at the time of the making, execution, issuance or delivery of such document, 522 and said tax is to be apportioned equally between the grantor and grantee, unless otherwise 523 provided for by agreement of the parties. 524 525 (b) Nominee for grantee. Where a person acquires title to any lands, tenements or hereditaments as a 526 nominee or as a straw party for the real grantee or purchaser, the transfer of such title by such 527 nominee or straw party to the real grantee or purchaser shall be exempt from this tax. 528 529 (c) Nominee for grantor. Where a person acquires title to any lands, tenements or hereditaments for 530 the purpose of holding the same as a nominee or as a straw party for the grantor, such transfer of 531 title to the nominee or straw party shall be exempt from this tax. 532 533 (d) Expenditure of funds. The rate of tax imposed by this article, and other provisions or language to 534 the contrary notwithstanding, shall be 1½ percent of the property value represented by such 535 documents as referred to herein and funds realized pursuant to this article shall be segregated from 536 the general fund and be expended solely for capital and operating costs of public safety services 537 and for other programs and services, all in accordance with the provisions of 22 Del. C. § 1601(c). 538 539 (Code 1981, § 19.5-20; Ord. of 6-27-1988; Ord. of 8-10-1998) 540 541 Section 102-74. Payment generally; documentary stamps generally. 542 543 (a) Evidence of payment. The payment of the tax imposed by this article shall be evidenced by the 544 affixing of one or more documentary stamps to every document by the person making, executing, 545 issuing or delivering such document, regardless of the situs of the actual making, executing, issuing 546 or delivering of such document. 547 548 (b) Affixing stamps. Such stamps shall be affixed in such a manner that their removal will require the 549 continued application of steam or water, and the person using or affixing such stamps shall cause 550 such stamps to be canceled in such a manner that they may not be used again either: 551 552 (1) By writing or stamping, or by causing to be written or stamped thereon, the initials of his 553 name and the date upon which such stamps are affixed or used; or 554 555 (2) By complying with such other method of cancellation as the city assessor, city manager 556 or his/her designee, or contractor may prescribe. 557 558 (c) Source of tax. The tax imposed by this article shall be fully paid and have priority out of the 559 proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate 560 or costs of the sale, and of the writ upon which the sale is made, and the sheriff or other officer 561 conducting such sale shall pay the tax herein imposed out of the first moneys paid to him in 562 connection therewith, unless previously paid by any party; provided, however, that any tax 563 imposed by the state shall have priority over the tax imposed under this article. 564 Page 109

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 13 Item #41. 565 (d) Determination of tax. The value for determining the tax shall be the highest of the following: 566 567 (1) The bid price; 568 569 (2) The amount of the mortgage not in excess of the fair value of the real estate; 570 571 (3) The estimated full value; 572 573 (4) The full and complete value pursuant to section 102-71. 574 575 (Code 1981, § 19.5-21; Ord. of 6-27-1988) 576 577 Section 102-75. Liability for payment as between parties. 578 579 As between the parties to any transaction which is subject to the real estate transfer tax imposed 580 by this article, in the absence of an agreement to the contrary, the burden for paying such tax shall be on 581 the grantor. 582 583 (Code 1981, § 19.5-22; Ord. of 6-27-1988) 584 585 Section 102-76. Recordation of documents. 586 587 (a) No document shall be recorded in the office of the recorder of deeds in and for the county unless 588 one or more documentary stamps shall have been affixed thereto as provided in this article. 589 590 (b) The affixation of stamps to a document upon which a tax is imposed by this article, when lodged 591 with or presented to the recorder of deeds, shall be an affirmation on the part of the transferor that 592 the true, full, and complete value of the transaction is fully reflected in the amount of the stamps 593 affixed thereto. 594 595 (c) Every document, when lodged with or presented to the recorder of deeds and city assessor, city 596 manager or his/her designee, or contractor, shall set forth therein, and as a part of such 597 document, the true, full, and complete value thereof, or shall be accompanied by an affidavit, 598 executed by a responsible person connected with the transaction, showing such connection and 599 setting forth the true, full, and complete value thereof or the reason, if any, why such document is 600 not subject to tax under this article. 601 602 (Code 1981, § 19.5-23; Ord. of 6-27-1988) 603 604 Section 102-77. Duties of city assessor. 605 606 In addition to the other duties of the city assessor: 607 608 (1) Stamps. The city assessor, city manager or his/her designee, or contractor shall prepare 609 and furnish adhesive stamps of such denominations and in such quantities as may be 610 necessary for the payment of the tax imposed by this article and shall make provisions for 611 the sale of such stamps in such places as may be deemed necessary and indicate on the Page 110

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 14 Item #41. 612 document the amount of transfer tax that has been paid. 613 614 (2) Other evidence of payment. The city assessor, city manager or his/her designee, or 615 contractor may, by regulations, provide for the evidence of the payment of the tax to be 616 shown on the document by means other than the affixing of documentary stamps. 617 618 (3) Regulations. The city assessor, city manager or his/her designee, or contractor is 619 charged with the enforcement of this article and is authorized and empowered to prescribe, 620 adopt, promulgate, and enforce regulations relating to: 621 622 a. The method to be used in affixing or cancelling of stamps in substitution for or in 623 addition to the method and means provided in this article. 624 625 b. The denomination and sale of stamps. 626 627 d. Any other matter or thing pertaining to the administration and enforcement of this 628 article. 629 630 (4) Audit. The city assessor, city manager or his/her designee, or contractor is charged with 631 review of the payment and the "value" stated for the purpose of the tax. 632 633 a. The review and audit process should be conducted within ten days of the 634 "stamping" of the deed. 635 636 b. Notification to attorney/title company shall be made within five business days of 637 the findings from the review and audit process. 638 639 (Code 1981, § 19.5-24; Ord. of 6-27-1988; Ord. No. 2009-05, 7-27-2009) 640 641 Section 102-78. Prohibited acts enumerated. 642 643 No person shall: 644 645 (1) Pay tax. Make, execute, issue, deliver or accept, or cause to be made, executed, issued, 646 delivered or accepted, any document without the full amount of tax due thereon under the 647 provisions of this article being duly paid; 648 649 (2) Cancel stamp. Make use of any documentary stamp to denote payment of any tax imposed 650 by this article without cancelling such stamp as provided in section 102-74(b); 651 652 (3) Comply with regulations. Fail, neglect or refuse to comply with, or otherwise violate, the 653 regulations prescribed, adopted, and promulgated by the department [sic] under the 654 provisions of this article; 655 656 (4) Cut stamp. Fraudulently cut, tear or remove any documentary stamp from a document; 657 658 (5) Fraud. Fraudulently affix to any document upon which a tax is imposed by this article any Page 111

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 15 Item #41. 659 documentary stamp which has been cut, torn or removed from any other document upon 660 which a tax is imposed by this article or any documentary stamp of insufficient value, or 661 any forged or counterfeited stamp, or any impression of any forged or counterfeited stamp, 662 die, plate or other article; 663 664 (6) Alter cancellation. Willfully remove or alter the cancellation marks of any documentary 665 stamp, or restore any such documentary stamp with the intent to use or to cause the same 666 to be used after it has already been used, or knowingly buy, sell, offer for sale or give away 667 any such altered or restored stamp to any person for use, or knowingly use the same; 668 669 (7) Possess altered stamp. Knowingly have in his possession any altered or restored 670 documentary stamp which has been removed from any document upon which a tax is 671 imposed by this article and the possession of such stamp shall be prima facie evidence of 672 an intent to violate this subsection; 673 674 (8) Forged stamp. Knowingly or willfully prepare, keep, sell, offer for sale or have in his 675 possession any forged or counterfeited documentary stamp; or 676 677 (9) Accept unstamped document. Accept for recording in the office of any recorder of deeds 678 any document upon which the realty transfer tax is imposed by this article without the 679 proper documentary stamp or other evidence of payment of the tax affixed thereto as 680 required by this article as is indicated in such document or accompanying affidavit. 681 682 (Code 1981, § 19.5-25; Ord. of 6-27-1988) 683 684 Section 102-79. Violations; penalties. 685 686 Any person guilty of conduct prohibited in section 102-78 shall, upon conviction, be punished by 687 imposition of a fine as provided for in Appendix F—Fees and Fines. Fines not paid within 14 days of the 688 day the fine was issued, including the day the fine was issued, shall be automatically doubled in amount. 689 690 (Code 1981, § 19.5-26; Ord. of 6-27-1988; Ord. of 9-22-2003; Ord. No. 2009-09, 6-22-2009) 691 692 Section 102-80—102-110. Reserved. 693 694 BE IT FURTHER ORDAINED: 695 696 That Chapter 102 – Taxation, Article IV – Abatement of Real Estate Taxes of the Dover Code, be amended 697 by inserting the text indicated in bold, blue font and deleting the text indicated in red strikeout as follows: 698 699 Section 102-111. Purpose. 700 701 In the opinion of city council, the abatement of city real estate taxes for certain qualifying 702 industries and businesses defined herein best promotes the public welfare by providing incentives for them 703 to expand or locate in the city, thereby creating new employment opportunities for the citizens of the city 704 and ultimately strengthening the city's tax base. 705 Page 112

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 16 Item #41. 706 In the opinion of council of the City of Dover, the abatement of city real estate taxes for certain 707 qualifying homeowners in certain designated areas of the city thus promotes the public welfare by 708 providing incentives for these homeowners to purchase residences and locate in these areas in the city. 709 710 (Code 1981, § 19.5-31; Ord. of 12-11-2000; Ord. of 8-8-2005(2); Ord. No. 2014-01, 2-10-2014 ) 711 712 Section 102-112. Authority. 713 714 Article VIII, section 1 of the constitution of the state provides that real property located within the 715 boundaries of any incorporated municipality may be exempted from municipal property tax by the 716 municipality when, in the opinion of the municipality, it will best promote the public welfare. 717 718 (Code 1981, § 19.5-32; Ord. of 12-11-2000) 719 720 Section 102-113. Qualifications. 721 722 (a) Definitions. The following words, terms and phrases, when used in this section, shall have the 723 meanings ascribed to them in this subsection, except where the context clearly indicates a different 724 meaning: 725 726 Control with respect to a corporation means ownership, directly or indirectly, of stock possessing 727 50 percent or more of the total combined voting power of all classes of the stock of such corporation 728 entitled to vote and 50 percent or more of the shares of such corporation entitled to vote and 50 percent or 729 more of the total number of shares of all other classes of such corporation's stock. 730 731 Control with respect to a trust means ownership, directly or indirectly, of 50 percent or more of 732 the beneficial interest in the principal or income of such trust. The ownership of stock in a corporation, of 733 a capital of profits interest in a partnership or association, or of a beneficial interest in a trust shall be 734 determined in accordance with the rules for constructive ownership of stock provided in section 267(c) of 735 the Internal Revenue Code (26 USC 267(c)). 736 737 Expanded facility means any qualified property that is modified with an improvement or addition 738 (other than a replacement resulting from the acquisition, construction, reconstruction, installation, or 739 erection of improvements or additions resulting from repairing, refurbishing, retooling, recycling, or other 740 similar process or procedure that merely preserves or restores the value of an existing facility and not 741 including any improvement or addition that, in the determination of the council, does not constitute an 742 integral part of a qualified activity), if such improvements or additions are placed in service by the taxpayer 743 after January 1, 2001. Abatement will only be to the extent of the taxpayer's qualified investment in such 744 improvements or additions. 745 746 Large vacant commercial facility means a building of 20,000 square feet or larger and vacant 747 continuously for 18 months or more. 748 749 New facility means any qualified facility (other than an expanded facility or a replacement facility) 750 constructed by the taxpayer after January 1, 2001. For the purposes of this article, the term "constructed" 751 means the issuance of a building permit for $1,000,000.00 or more with regards to subsection (b)(1) of 752 this section, and the issuance of a building permit for $3,000,000.00 or more with regards to subsection Page 113

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 17 Item #41. 753 (b)(2) of this section. 754 755 Placed in service and original use have the meanings ascribed to such terms under section 167 of 756 the Internal Revenue Code (26 USC 167) and regulations promulgated thereunder. 757 758 Qualified activity means any activity constituting manufacturing (other than any repair, 759 refurbishing, retooling, recycling or other similar process or procedure that merely preserves or restores 760 the value of a product or that does not change the inherent nature of a product or material). Such term 761 includes any activity engaging in business as a wholesaler; the CCBA and any subsequent legislation as 762 enacted by the state; any home offices and operating units of insurance companies; and any combination 763 of activities described herein. 764 765 Qualified employee means any person employed within the city/county on a regular and full-time 766 basis. 767 768 Qualified facility means any qualified property located in the city that constitutes a new or an 769 expanded facility, located within the industrial park manufacturing district, industrial park manufacturing 770 2 district, industrial park manufacturing 3 district, or manufacturing district, and that is used by a taxpayer 771 in or in connection with a qualified activity. 772 773 Qualified investment for any taxable year is based on the value of a qualified facility as of the last 774 business day of such taxable year. 775 776 Qualified property means any building and its structural components, and any other improvement 777 to real property. Such term includes the land on which such building or other improvements are located, 778 if ownership of said land and structural improvements is identical. If any property is owned or leased by 779 the taxpayer in common with any other person or persons, such property may constitute "qualified 780 property" only to the extent of the taxpayer's proportionate interest. 781 782 Related person means a corporation, partnership, association, or trust controlled by the taxpayer; 783 or an individual, corporation, partnership, association, or trust that is in control of the taxpayer; or a 784 corporation, partnership, association, or trust controlled by an individual, corporation, partnership, 785 association, or trust that is in control of the taxpayer. 786 787 (b) Established. Industries/businesses may qualify for property tax abatement either by meeting the 788 industry function qualifications detailed in the following subsection (b)(1) or the investment 789 qualifications detailed in the following subsection (b)(2) or the occupancy qualifications detailed 790 in the following subsection (b)(3): 791 792 (1) Qualifying industries/businesses by function. 793 794 a. Manufacturers and financial institutions as defined by the FCDA, CCBAA, and 795 subsequent legislation and home offices and operating units of insurance companies 796 shall be qualifying industries, including, but not be limited to, distributors, 797 transportation (air, rail, barge, truck), printing and publishing, and food processing. 798 799 b. Investment and employees. The qualifying industry must invest at least Page 114

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 18 Item #41. 800 $1,000,000.00 in a qualifying new or expanded facility in the city and hire at least 801 20 qualified employees (including owners/operators), 75 percent of whom shall be 802 city/county residents not employed by the qualifying industry/activity at the time 803 of its relocation/expansion within the city. The council may, at the time of 804 application, reduce the 75 percent requirement to a lesser percentage, but not less 805 than 50 percent. The qualifying industry agrees to supply information verifying 806 compliance with this section in whatever legally acceptable manner the council 807 shall so request. 808 809 (2) Qualifying industry/businesses by investment. Industries/businesses that do not meet the 810 qualifications as specified in subsection (b)(1) of this section can nevertheless qualify for 811 property tax abatement by investing a minimum of $3,000,000.00 in a new or expanded 812 facility in the city located within the industrial park manufacturing district, industrial park 813 manufacturing 2 district, industrial park manufacturing 3 district, or the manufacturing 814 district, and hire at least 15 qualified employees (including owners/operators), 75 percent 815 of whom shall be city/county residents not employed by the qualifying industry/activity at 816 the time of its relocation/expansion within the city. The council may, at the time of 817 application, reduce the 75 percent requirement to a lesser percentage, but not to less than 818 50 percent. The qualifying industry agrees to supply information verifying compliance with 819 this section in whatever legally acceptable manner the council shall so request. 820 821 (3) Qualifying industry/business by occupying a large vacant commercial facility. Entities that 822 do not qualify for property tax abatement under subsection (b)(1) or (b)(2) can qualify for 823 property tax abatement by (a) purchasing a large vacant commercial facility if the purchase 824 of the large vacant commercial facility will result in the employment of 15 or more full- 825 time employees; or (b) leasing a large vacant commercial facility if the initial lease term is 826 at least ten years, the lease of the large vacant commercial facility will result in the 827 employment of 15 or more full-time employees, and the occupying tenant submits a letter 828 of intent to lease and requests the abatement for either their own benefit when the tax 829 burden is the responsibility of the tenant, or on behalf of the owner when the tax burden is 830 the responsibility of the owner. The demolition of a large vacant building and the 831 construction of a new replacement 20,000 square feet or greater that meets the conditions 832 of [subsection] (b)(3) of section 102-113, Qualifications, shall qualify for abatement. 833 834 (c) Benefits. 835 836 (1) The council may abate city real estate taxes on a ten-year sliding scale as follows, or upon 837 any other scale or method deemed most advantageous by the council for the public welfare: 838 Fiscal Year Construction Ended 100 percent reduction of taxes First year of operation 90 percent reduction of taxes Second year of operation 80 percent reduction of taxes Third year of operation 70 percent reduction of taxes Fourth year of operation 60 percent reduction of taxes Fifth year of operation 50 percent reduction of taxes Sixth year of operation 40 percent reduction of taxes Page 115

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 19 Item #41. Seventh year of operation 30 percent reduction of taxes Eighth year of operation 20 percent reduction of taxes Ninth year of operation 10 percent reduction of taxes Tenth year of operation 0 percent reduction of taxes 839 840 841 (2) Unless otherwise directed by the council, year one of the abatement period will commence 842 with the first property tax billing following the completion of the qualifying new or 843 expanded facility and the meeting of all requirements as detailed in subsections (b)(1) and 844 (b)(2) of this section. Abatement for expanded facilities will be limited to expansion value 845 only. 846 847 (3) All quarterly property taxes for new construction, as defined in section 49A of the city 848 Charter, will likewise be abated for qualifying new or expanded facilities. 849 850 (4) The property tax abatement program will have no effect on both citywide revaluations of 851 property values for taxation purposes and the institution of those new values. 852 853 (d) Any persons purchasing residential real property in which they will reside within the downtown 854 redevelopment high priority target area defined in Appendix C shall be given tax relief from the 855 payment of real estate taxes in the following manner: first year of ownership, total tax abatement; 856 second year of ownership, 75 percent tax abatement; third year of ownership, 50 percent tax 857 abatement; fourth year of ownership, 25 percent tax abatement; fifth year of ownership, no tax 858 abatement. Provided however that the homeowner is required to occupy the home as their principal 859 place of residence during the entire time that the taxes are abated and if the property ceases to be 860 their principal place of residence at any time during the four-year period of abatement, then they 861 shall lose their right of abatement and shall be required to pay immediately all taxes abated up to 862 the time that the home ceases to be their principal residence. In order to obtain the tax abatement, 863 the homeowner must make application by affidavit submitted to the city assessor, city manager 864 or his/her designee, or contractor showing qualification for the abatement and each year 865 thereafter, submit a similar affidavit showing their continued right to the abatement. If qualification 866 for the abatement ceases within the four-year period of abatement the homeowner is required to 867 notify the city assessor, city manager or his/her designee, or contractor of the lack of 868 qualification for the abatement and within 90 days from the date the qualification ceases, pay all 869 taxes abated in the past. 870 First year of owner occupancy 100 percent reduction of taxes Second year of owner occupancy 75 percent reduction of taxes Third year of owner occupancy 50 percent reduction of taxes Fourth year of owner occupancy 25 percent reduction of taxes Fifth year of owner occupancy 0 percent reduction of taxes 871 872 (Code 1981, § 19.5-33; Ord. of 12-11-2000; Ord. of 8-8-2005(3); Ord. No. 2011-11, 7-11-2011; Ord. No. 873 2011-17, 8-8-2011; Ord. No. 2015-03, 2-23-2015; Ord. No. 2019-20, 1-13-2020; Ord. No. 2021-06, 4-12- 874 2021) 875 Page 116

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 20 Item #41. 876 Section 102-114. Application process. 877 878 (a) Letter. An initial application for abatement shall be by letter sent to the city assessor, city manager 879 or his/her designee, or contractor by the taxpayer, specifying the exact provisions under which 880 the applicant qualifies (i.e., type of industry, financial investment, level of city/county resident 881 staffing, level of ownership and control, etc.). 882 883 (b) Time of application. Applications may be made at any time prior to the issuance of a certificate of 884 occupancy for the subject property. Applications for tax abatement received after the certificate of 885 occupancy for a subject property has been issued will be rejected. 886 887 (c) Notice. The city assessor, city manager or his/her designee, or contractor shall notify the 888 applicant within 30 days if the project would meet all conditions for approval. 889 890 (d) To council. After a certificate of occupancy is issued for the subject property, the city assessor, 891 city manager or his/her designee, or contractor shall determine if all qualifications for a tax 892 abatement have been met. When so satisfied, the city assessor, city manager or his/her designee, 893 or contractor shall present the abatement request, with all qualifying documentation, to the city 894 council for approval. 895 896 (e) Extension. When the applicant cannot meet all qualifications for tax abatement at the time the 897 certificate of occupancy is issued, an automatic 24-month approval extension shall be activated. If 898 qualifications remain unfulfilled at the expiration of the approval extension, the abatement 899 application will be denied by the city assessor, city manager or his/her designee, or contractor. 900 901 (f) Statement of compliance. The council shall require an annual statement of compliance as a 902 condition to remain eligible for the abatement program. The statement, due by April 15 of each 903 year, shall be used to ensure continued fulfillment of all abatement qualifications. Failure to submit 904 a requested statement of compliance shall disqualify any participation in the abatement program 905 for the property tax billing following the missed April 15 deadline. The reduction of taxes 906 percentage for the disqualified billing year will be extinguished as unused, with the next lower 907 percentage becoming available for the following tax year. 908 909 (Code 1981, § 19.5-34; Ord. of 12-11-2000) 910 911 Section 102-115. Termination of ownership. 912 913 If, prior to the expiration of the ten-year abatement period, the qualifying facility is sold to a non- 914 associated outside party, the council has the option to both cancel all remaining years of the abatement 915 program for the facility, and/or require the selling party to reimburse the city for all tax abatement amounts 916 allowed. The acceptance of any tax rebates under this article constitutes acceptance of this reimbursement 917 provisions. 918 919 (Code 1981, § 19.5-35; Ord. of 12-11-2000) 920 921 Section 102-116. Affordable apartment housing complexes. 922 Page 117

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 21 Item #41. 923 (a) A multifamily apartment complex which meets all of the following criteria shall be entitled to a 924 five-year phase-in of real property taxes: 925 926 (1) It must consist of no less than 30 units. 927 928 (2) It must be required by a deed restriction or other legal document to lease not less than 80 929 percent of the residential units located therein to persons whose annual income is 60 930 percent or less of area median income adjusted by household size as defined by the Federal 931 Department of Housing and Urban Development (HUD) for Kent County, Delaware. 932 933 (3) It must have been approved by the Delaware State Housing Authority (DSHA) for 934 financing of new construction, or DSHA-defined substantial rehabilitation of existing 935 housing; and, acquisition if DSHA-defined substantial rehabilitation is being done. 936 937 (b) The phase-in of real property taxes shall be in accordance with the following table: Year of Operation Reduction of Taxes (Percent) 1 100 2 75 3 50 4 25 5 0 938 939 (c) Unless otherwise directed by the council, year one of the abatement period begins in the tax year 940 after the completion of the new construction or rehabilitation of existing housing. 941 942 (d) All quarterly property taxes for new construction, as defined in section 49A of the City Charter, 943 will likewise be abated for apartment complexes that meet the aforementioned criteria.. 944 945 (e) This property tax abatement program will have no effect on both citywide revaluations of property 946 values for taxation purposes and the institution of those new values. 947 948 (f) Any person who purchases a property for which an application for the abatement was made, or for 949 which the abatement was approved, will have the rights and benefits of the application or approved 950 abatement. 951 952 (g) The approval of all abatements under this program shall be by the city assessor, city manager or 953 his/her designee, or contractor. Notice of action taken in determining entitlement to the 954 abatement shall be given to the property owner. The property owner shall have rights of appeal as 955 outlined in section 47 of the Dover City Charter. 956 957 (Ord. of 7-10-2006) 958 959 Section 102-117. Construction of new facility. 960 961 (a) Tax abatement benefit. During the construction of a new facility or an expanded facility, meaning 962 after the issuance of a building permit and prior to the issuance of a certificate of occupancy, Page 118

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 22 Item #41. 963 improvements less than 100 percent complete by January 1 shall be eligible for an abatement of 964 city real estate taxes. 965 966 (b) Application; eligibility. 967 968 (1) Separate application under this subsection shall be submitted to the tax office of the 969 assessor pursuant to the requirements of subsection 102-114(a) no later than 30 days after 970 notice of eligibility is issued. 971 972 (2) Applicants must certify that they are in good standing pursuant to section 1-13 of the City 973 Code. All construction must be active at the time of application. 974 975 (c) Limitation on applicability. 976 977 (1) Abatement under this subsection may not exceed a period of 12 months. 978 979 (2) Notwithstanding other provisions of this subsection, the abatement period may, at the 980 discretion of the assessor, city manager or his/her designee, or contractor, be extended 981 for a period not to exceed an additional 12 months for good cause shown. Good cause 982 includes, but is not limited to, increase in the scope of the project, acts of nature, and, as 983 long as no party with control of the new facility is at fault, fire or vandalism. Abandonment 984 of a project shall not be considered good cause. 985 986 (d) Right to appeal. Any aggrieved taxpayer shall have the right to appeal the decision of the assessor, 987 city manager or his/her designee, or contractor to the city council. Appeals must be filed with 988 the council not more than ten days after the date the written decision of the assessor is issued. 989 990 (Ord. No. 2011-02, 2-14-2011) 991 992 Section 102-118. Revocation of eligibility. 993 994 The beneficiary of the incentives provided by this article must remain current on all obligations 995 due the city. If, at any time after the incentives have been granted, the beneficiary of the incentives 996 becomes delinquent on any of the obligations listed in section 1-13(b), the city manager shall revoke the 997 eligibility for any portion of the incentives not yet received by the beneficiary. Notice shall be given to 998 such beneficiary in writing. 999 1000 For the purposes of this section, the beneficiary of the incentives shall include the person or 1001 artificial entity that receives the incentive and the owner of one-half or greater interest in an artificial entity 1002 that receives the incentive. 1003 1004 (Ord. No. 2014-01, 2-10-2014) 1005 1006 Section. 102-119—102-150. Reserved. 1007 1008 BE IT FURTHER ORDAINED: 1009 Page 119

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 23 Item #41. 1010 That Chapter 102 – Taxation, Article V – Tax Credits for Historical Properties of the Dover Code, be 1011 amended by inserting the text indicated in bold, blue font and deleting the text indicated in red strikeout 1012 as follows: 1013 1014 Section 102-151. Voluntary tax credits for preservation, restoration, and/or rehabilitation. 1015 1016 Owners of historic properties located in the city historic district zone, as shown on the city zoning 1017 map, or properties listed on the National Register of Historic Places may be entitled to tax credits for 1018 preservation, restoration, and/or rehabilitation of the exterior architectural facades of their buildings, 1019 subject to the following special procedures and requirements: 1020 1021 (1) Applicability. Tax credits shall be applicable only for preservation, rehabilitation, and/or 1022 restoration of exterior architectural improvements which are not covered by insurance 1023 claims due to recent damage of the property. 1024 1025 (2) Amount. Tax credits shall be provided at 50 percent of the total cost of the approved 1026 preservation, restoration, and/or rehabilitation, up to a maximum credit of $6,000.00 (with 1027 a total project cost minimum of $12,000.00). The cost of the project must be at least 1028 $1,200.00, resulting in a minimum tax credit for the project of $600.00. 1029 1030 (3) Run with property. Tax credits shall run with the property for a ten-year period. However, 1031 the credit shall not transfer to any new owners of the property. 1032 1033 (4) Prorated. Tax credits shall be prorated over the ten-year period. For example, a $6,000.00 1034 credit shall be applied in $600.00 increments each year toward a property owner's city real 1035 estate tax. If the credit is less than the annual tax due on a property, the owner shall pay the 1036 difference to the city through the real estate billing process. If the credit is more than the 1037 annual tax due on a property, the owner's credit shall be deemed to be equivalent to the 1038 annual tax due. 1039 1040 (5) Total credit. The owners of a property may apply more than once for tax credits; however, 1041 the total credit shall not exceed $600.00 per year in any given year, and a property may not 1042 receive a total abatement greater than $12,000.00. 1043 1044 (Code 1981, § 19.5-40; Ord. of 1-12-1998; Ord. of 1-10-2000) 1045 1046 Sec. 102-152. Application requirements. 1047 1048 (a) Submissions to city planner. Property owners shall submit a historic tax credit application, and, 1049 when applicable, a building permit application and/or application for architectural review 1050 certificate as required by Appendix B - Zoning, Article 10 - Planning Commission, Section 3 - 1051 Historic District Commission and Architectural Review. 1052 1053 (b) Plans. A tax credit request submittal shall include the type and number of plans and specifications 1054 required for a building permit and, in addition, elevation plans and specifications, showing the 1055 impact of the proposed work on the exterior architectural facade of the building. 1056 Page 120

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 24 Item #41. 1057 (c) Photographs. A tax credit application submittal shall include current color photographs of the 1058 property, showing the present condition of the property, and accurately representing the existing 1059 materials and texture. All photographs shall be labeled indicating the direction of view. 1060 1061 (d) Other information. Other information may be required by the city planner to facilitate review of 1062 such tax credit submittal. 1063 1064 (e) Cost estimate. An itemized cost estimate shall be submitted, which shall be the basis for the tax 1065 credit. 1066 1067 (Code 1981, § 19.5-41; Ord. of 1-12-1998; Ord. No. 2015-03, 2-23-2015) 1068 1069 Section 102-153. Application review and approval. 1070 1071 (a) Factors considered. The city planner shall first review the submitted applications, plans, photos, 1072 and related information to determine if the property is a qualifying historic property. In making 1073 this determination, the city planner shall consider the following: 1074 1075 (1) The property's significant value as part of the historical, cultural, artistic, social, ethnic or 1076 other heritage of the nation, state or city; 1077 1078 (2) The property's association with an important person or event in national, state, or local 1079 history; 1080 1081 (3) Whether the property is representative of the distinguishing characteristics of an 1082 architectural type inherently valuable for the study of a period, style, craftsmanship, 1083 method of construction or use of an indigenous material; 1084 1085 (4) Whether the property is the notable work of a master builder, designer, architect, or artist 1086 whose individual genius has influenced an era. 1087 1088 (b) Review. If the city planner determines that the property is a qualifying property, they shall review 1089 the submitted application plans, specifications, and related information for compliance with the 1090 following: 1091 1092 (1) The proposed application constitutes an exterior preservation project seen readily from a 1093 street, sidewalk, or public way, where measures are applied to sustain the existing form, 1094 integrity, and material of the building or structure, including stabilization work, where 1095 necessary, as part of ordinary maintenance and repair; 1096 1097 (2) The proposed application constitutes an exterior rehabilitation project readily seen from a 1098 street, sidewalk or public way, which would return the property to a state of utility through 1099 repair or alteration which makes possible an efficient use of the building, while preserving 1100 those portions or features of the property which are central to its historic, architectural, and 1101 cultural significance; 1102 1103 (3) The proposed application constitutes an exterior restoration project readily seen from a Page 121

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 25 Item #41. 1104 street, sidewalk, or public way, which accurately recovers the form and detail of a property 1105 and its setting as it appeared at a particular period of time in the past by means of removal 1106 of later work or by the replacement of missing earlier work; or 1107 1108 (4) The proposed application conforms with the recommended practices and treatments of the 1109 design standards and guidelines for the city historic district. Practices and treatments 1110 designated as not recommended or inappropriate in the guidelines, or determined by the 1111 historic district commission to be inappropriate shall not qualify for this tax credit. 1112 1113 (c) Referral to historic district commission. The city planner may refer any application for tax credits 1114 under this article to the historic district commission for consultation with the commission. The 1115 applicant shall have the right to appeal a tax credit disapproval to city council. 1116 1117 (d) Expense report. Upon the completion of the qualified work for which a tax credit has been 1118 approved, the property owner or his contractor shall submit to the city planner a written expense 1119 report, which verifies the costs associated with the project and shall request an inspection of the 1120 completed work by the city planner. 1121 1122 (e) Tax credits. The tax assessor, city manager or his/her designee, or contractor shall apply 1123 approved tax credits during the fiscal year subsequent to the submittal to the city planner by the 1124 applicant of the contractor's final invoice to verify the cost of the repairs to the building and 1125 following certification from the city planner that the work has been completed in accordance with 1126 the approval of the tax credit application, building permit, and/or architectural review certificate. 1127 1128 (Code 1981, § 19.5-42; Ord. of 1-12-1998; Ord. No. 2015-03, 2-23-2015) 1129 1130 Section 102-154—102-180. Reserved. 1131 1132 BE IT FURTHER ORDAINED: 1133 1134 That Chapter 102 – Taxation, Article VI – Exemptions; Board of Assessment Appeals of the Dover Code 1135 be amended by inserting the text indicated in bold, blue font and deleting the text indicated in red strikeout 1136 as follows: 1137 1138 Section 102-181. Board of assessment appeals. 1139 1140 There shall be a board of assessment appeals, which shall be designated by the city council, to be 1141 composed of not less than three civilian members, and such board shall hear appeals from any general 1142 property assessments. The members of the board shall serve four-year staggered terms. Members shall be 1143 qualified voters of the city and have experience in the state in one of the following fields: 1144 1145 (1) Real estate brokerage of sales; 1146 1147 (2) Property appraisal/assessments; 1148 1149 (3) Real property law; 1150 Page 122

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 26 Item #41. 1151 (4) Accounting. 1152 1153 (Code 1981, § 19.5-50; Ord. of 3-12-2001; Ord. No. 2009-17, 11-9-2009) 1154 1155 Charter reference(s)—Board of revision and appeals, subpart A, § 47. 1156 1157 Section 102-182. Authority to exempt real property from taxation. 1158 1159 The city council shall have the power to exempt real property located within the city from 1160 municipal property taxes when, in the opinion of the board, the same will best promote the public welfare. 1161 The city assessor, city manager or his/her designee, or contractor shall be empowered to grant tax 1162 exemptions to senior citizens where the requested income verification is completed and meets the 1163 requirements of section 102-183. Pursuant to Del. C. title 9, §§ 8105 and 8110, the city assessor, city 1164 manager or his/her designee, or contractor shall be empowered to grant tax exemptions to property 1165 owned by governmental, religious, educational, charitable agency or civic associations owning parkland, 1166 upon receipt of an application filed by the organization establishing its entitlement to such exemptions. 1167 The city assessor, city manager or his/her designee, or contractor shall be empowered to grant tax 1168 exemption to and waive delinquent taxes on real property which has been required by the City of Dover 1169 to be set aside for public parkland or open space once the subdivision/phase of subdivision has reached 1170 80 percent completion and/or street dedication, whichever occurs first, in concurrence with the city 1171 manager. Any outstanding penalty or interest incurred as a result of unpaid taxes on said property shall be 1172 forgiven. 1173 1174 (Code 1981, § 19.5-51; Ord. of 3-12-2001; Ord. No. 2009-17, 11-9-2009; Ord. No. 2016-11, 3-28-2016) 1175 1176 Charter reference(s)—Tax exemptions, subpart B, § 3. 1177 1178 State law reference(s)—Tax exemptions, Del. Const. art. VIII, § 1. 1179 1180 Section 102-183. Tax exemption for senior citizens. 1181 1182 (a) Authority. This section is adopted to implement 22 Del. C. § 1001 et seq., granting exemptions 1183 from municipal taxation on real property for persons 65 years of age or over. Compliance must be 1184 made with such chapter 10 and this section in order to qualify for such exemption. 1185 1186 (b) Qualifications. The exemption shall be for real property owners 60 years of age or over. If 1187 qualified, their real property shall be exempt from municipal taxation to the extent of the first 1188 $50,000.00 of assessed valuation. This exemption shall be subject to the following: 1189 1190 (1) Owner resides alone. If the income of a property owner who resides alone exceeds the sum 1191 of $15,851.00 (2008) for the income tax year immediately preceding the date of making an 1192 application for the exemption, then the exemption shall not be granted. The maximum 1193 income limit stated in the preceding sentence shall increase each year by the same 1194 percentage as the cost of living adjustment granted to recipients of Social Security 1195 retirement benefits. 1196 1197 (2) Spouses reside together. If the income of a property owner and spouse who reside together Page 123

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 27 Item #41. 1198 exceeds the sum of $22,192.00 (2008) for the income tax year immediately preceding the 1199 date of making an application for the exemption, then the exemption shall not be granted. 1200 The maximum income limit stated in the preceding sentence shall increase each year by 1201 the same percentage as the cost of living adjustment granted to recipients of Social Security 1202 retirement benefits. 1203 1204 (3) Exclusion from income. In computing income of the property owner in order to determine 1205 entitlement for the deduction, Civil Service Retirement System (CSRS) benefits up to 150 1206 percent of the Social Security maximum benefit, Social Security benefits and railroad 1207 pensions shall not be considered as income. 1208 1209 (4) Location, use of property. The real property must be located within the limits of the city 1210 and must be used exclusively for residential purposes. 1211 1212 (5) Residence. The real property must be the legal residence of, and be occupied in whole or 1213 in part by, the property owner. 1214 1215 (6) Owner of record. The property owner must be the owner of record of said real property as 1216 of December 31 of the calendar year immediately preceding the date of making application 1217 for the exemption. 1218 1219 (7) Time when age attained. The property owner must have attained the age of 60 years by 1220 March 1 of the year in which the exemption application is filed. 1221 1222 (8) Filing applications. Applications for exemption shall be filed in accordance with 1223 regulations adopted by the city council and for cause shown. The city assessor, city 1224 manager or his/her designee, or contractor may accept and act upon applications 1225 received after any established application filing date. 1226 1227 (9) Refund. The city assessor, city manager or his/her designee, or contractor is empowered 1228 to refund taxes paid by a qualified applicant who is entitled to an exemption and 1229 successfully files for the same. 1230 1231 (10) Evidence. The city assessor's tax office shall be authorized to require any applicant to 1232 submit evidence substantiating income reported for receipt of the exemption. The city 1233 assessor, city manager or his/her designee, or contractor may deny applications where 1234 requested income verification is not submitted by the applicant. 1235 1236 (11) Denial; appeals. Denial of exemptions by the city assessor, city manager or his/her 1237 designee, or contractor and any other complaints regarding the exemption process may 1238 be appealed by the taxpayer directly to the board of assessment appeals. The board of 1239 assessment appeals shall have the power to affirm, overrule or remand the decision of the 1240 city assessor, city manager or his/her designee, or contractor. 1241 1242 (12) Interest; retroactive exemptions. Qualified senior citizens who fail to exercise their 1243 property tax exemption shall not be entitled to any interest payments on said exemption 1244 amount; nor shall unexercised property tax exemptions be retroactive beyond the current Page 124

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 28 Item #41. 1245 tax year. 1246 1247 (13) Penalties. Penalties assessed to delinquent property tax accounts that are eligible for a 1248 senior citizen exemption that has not been exercised shall not be excused. 1249 1250 (14) Council review. City council will review these numbers at the conclusion of each 1251 reassessment. 1252 1253 (Code 1981, § 19.5-52; Ord. of 3-12-2001; Ord. of 5-23-2005; Ord. of 4-28-2008(1); Ord. NO. 2010-06, 1254 3-22-2010; Ord. No. 2012, 3-12-2012) 1255 1256 Charter reference(s)—Tax exemptions, subpart B, § 3. 1257 1258 State law reference(s)—Tax exemptions, Del. Const. art. VIII, § 1. 1259 1260 Section 102-184. Tax exemption for disabled citizens. 1261 1262 Individuals who are determined to be disabled under the law applicable to the Social Security 1263 Administration are qualified to apply for the property tax exemption. 1264 1265 (Ord. of 4-28-2008(1)) 1266 1267 Section 102-185. Appeals. 1268 1269 (1) Appeal date deadlines (unless otherwise stated on official documentation): 1270 1271 Appeal filing deadline (annual appeals) April 30 1272 1273 Appeal filing deadline (October ¾ supplemental bills) October 30 1274 1275 Appeal filing deadline (January ½ supplemental bills) January 30 1276 Appeal filing deadline (April ¼ supplemental bills) April 30 1277 1278 If a USPAP summary appraisal report is deemed required, an additional 30-day extension from the original 1279 deadline date will be granted in accordance with the city assessment appeal policy. 1280 1281 (2) Right to appeal is lost if appellant has missed the designated appeal date. The appellant may appeal 1282 the following April for the next billing cycle. 1283 1284 (3) Appeals/refunds for errors or opinions of value from appellants will not be heard for prior years. 1285 1286 (4) The assessment as revised and adjusted by the board of assessment appeals shall be the listed value 1287 for the year under appeal and shall be the basis for the levy and collection of taxes for the city. 1288 1289 (Ord. No. 2009-05, 7-27-2009; Ord. No. 2009-17, 11-9-2009) 1290 1291 Section 102-186—102-189. Reserved. Page 125

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 29 Item #41. 1292 1293 BE IT FURTHER ORDAINED: 1294 1295 That Chapter 102 – Taxation, Article V II – Lodging Tax of the Dover Code be amended by inserting the 1296 text indicated in bold, blue font and deleting the text indicated in red strikeout as follows: 1297 1298 Section 102-190. Local lodging tax. 1299 1300 (a) A local lodging tax is hereby levied of up to three percent of the cost of the rent, in addition to the 1301 amount imposed by the state and the county, for any room or rooms in a hotel, motel or tourist 1302 home, as defined in 30 Del. C. §6101, within the boundaries of the city. The tax will be 1303 implemented beginning July 1, 2020 at the rate of one-half of one percent for 2020; one percent 1304 for 2021; and one and one-half percent for subsequent years. 1305 1306 (b) The local lodging tax, pursuant to this article, is the responsibility of the occupant of the room and 1307 shall be collected at the time the rental is paid. Operators of the hotel, motel or tourist home are 1308 responsible for the collection of the local lodging tax and the remittance of the taxes to the city 1309 within 20 days after the end of each calendar month, in accordance with procedures established by 1310 the city manager and using forms designated by the city finance department. The tax imposed shall 1311 be shown on the billing to the occupant as a separate and distinct item. 1312 1313 (c) Lodging tax receipts will be accounted for in a committed fund balance account to be used only 1314 for infrastructure. 1315 1316 (d) No local lodging tax pursuant to this article shall be collected for reservations or contracts for 1317 lodging executed or completed before July 1, 2020. 1318 1319 (Ord. No. 2019-16 , 9-23-2019) 1320 1321 C. Plat. 1322 1323 1. The plat shall conform substantially to the preliminary layout approved by the commission and, if 1324 desired by the subdivider, it may constitute only that portion of the approved preliminary layout 1325 which he proposes to record and develop at the time, provided that said portion conforms to all 1326 requirements of these regulations. 1327 1328 2. The plat and other documents as specified in article V shall be prepared by the subdivider in 1329 accordance with the general requirements and design standards specified in article VI, and shall 1330 be submitted to the city planner subject to the following: 1331 1332 (a) Preliminary subdivision layout approval shall expire on the last day of the sixth month after 1333 the date of conditional approval of the planning commission if the preliminary plans have 1334 not been completed in accordance with all conditions of preliminary subdivision layout 1335 approval unless an extension of time is applied for by the applicant and granted by the 1336 planning commission. 1337 1338 (b) Application for extension of approval shall be made no later than 30 days prior to the final Page 126

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 30 Item #41. 1339 approval expiration date. Upon receipt of such application, the matter shall be considered 1340 at the next regularly scheduled meeting of the planning commission. 1341 1342 (c) In considering a request for an extension of approval the planning commission shall 1343 consider, but not be limited to, the following: 1344 1345 (1) Whether the project has been delayed for reasons beyond the control of the 1346 applicant, excluding economic or financial reasons. 1347 1348 (2) Whether the project is of a minor size and scale. 1349 1350 (3) Whether there has [have] been any significant changes in the surrounding 1351 neighborhood. 1352 1353 (4) Whether there has [have] been any related amendments to the zoning map or text, 1354 or the comprehensive plan, or if any waivers or variances have been granted. 1355 1356 (d) Applications for extension shall be submitted to the city by completing an application for 1357 extension of approval form which may be obtained in city hall. 1358 1359 (e) Under no circumstances shall the planning commission grant extensions beyond six 1360 months from the date of first approval. 1361 1362 3. Application for approval of the plat shall be submitted in writing by the subdivider to the city 1363 planner, together with three prints of the plat and the plat review fee as provided for in Appendix 1364 F—Fees and Fines. 1365 1366 4. Within 45 days from the date of submission of the plat or within such additional time as may be 1367 consented to by the applicant, the city planner shall approve or disapprove said plat, and shall 1368 notify the subdivider in writing of the decision and state the conditions of approval if any, the 1369 required modifications if any, or the reasons for disapproval. Approval of the plat shall not become 1370 final until the provisions of paragraphs [subsections] 5. and 6. below have been complied with. 1371 1372 5. When all improvements are completed to the satisfaction of the city manager and when the 1373 subdivider makes an application for dedication of streets and other public areas and easements, 1374 such application shall be accompanied by a maintenance bond in the amount of ten percent of the 1375 cost of all public improvements, upon the advice of the city manager, to be adequate to assure the 1376 satisfactory condition of the initial improvements for a period of at least one year following their 1377 completion and to remain valid until certificates of occupancy have been issued and/or property 1378 transfers have occurred for at least 75 percent of the lots within the subdivision. Such bond shall 1379 be satisfactory to the city solicitor with regard to form, sufficiency, manner of execution and surety. 1380 1381 6. The approved plat shall be filed and recorded in the county recorder of deeds' office within 90 days 1382 from the date of final approval by the city planner; otherwise, said approval shall become null and 1383 void, unless an extension of time is applied for, and granted by the city planner within the said 90- 1384 day period. 1385 Page 127

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 31 Item #41. 1386 7. After filing the plat with the county recorder of deeds' office, the subdivider shall enter the county 1387 file number and date of filing on one reproducible transparency on stable base material and three 1388 block or blue line prints on white paper, and shall deliver them to the city planner, together with 1389 one print of the plat reduced to a scale of 400 feet to the inch and one to a minimum scale of 50 1390 feet to the inch, if requested by the commission. The city planner shall deliver the reproducible 1391 transparency and one print to the city engineer and one print to the city assessor's tax office. 1392 1393 8. The subdivider shall secure the assessment lot and house numbers from the assessor, city manager 1394 or his/her designee, or contractor. 1395 1396 9. The subdivider shall follow one of the procedures set forth in paragraph [subsection] (a) or (b)[sic] 1397 below: 1398 1399 (a) Should the subdivider desire that a certificate of occupancy be issued prior to completion 1400 of all required improvements to the satisfaction of the city manager, the subdivider shall 1401 furnish the city manager with a completion guaranty in the amount of 150 percent of the 1402 cost of all uncompleted improvements and in a form satisfactory to the city manager. Said 1403 completion guaranty shall be in effect until such time as the dedication of all streets, 1404 easements and other public areas are accepted by the city council. To qualify for the 1405 acceptance of a 150-percent completion guaranty, the following conditions must be met: 1406 1407 (1) The streets cannot be completed due to limitations caused by weather. 1408 1409 (2) The following improvements have been completed to the satisfaction of the city 1410 manager: 1411 1412 a. Drainage structures and water and sewer mains are in place; 1413 1414 b. Integral curb and gutter is [are] in place; 1415 1416 c. Asphalt base course is in place; 1417 1418 d. Streetlights, street signs and traffic control signs are in place and 1419 operational. 1420 1421 (3) The subdivider has requested an inspection of the uncompleted improvements by 1422 the city manager. The contractor shall prepare an itemized cost estimate of the 1423 actual cost to complete the uncompleted work. The estimate shall include an item 1424 for contingencies in the amount of 50 percent of the estimated cost. 1425 1426 (4) The completion guaranty is to be indemnified by a three-party construction 1427 agreement between the contractor, the subdivider, and the city. This agreement will 1428 provide that the contractor shall complete the uncompleted improvements to the 1429 satisfaction of the city manager on demand of the subdivider or the city by a given 1430 date written in the agreement. 1431 1432 (Ord. of 7-12-2004(2); Ord. No. 2009-09, 6-22-2009) Page 128

PROPOSED ORDINANCE #2021-18 - TAX ASSESSOR’S POSITION PAGE 32 Item #41. 1433 1434 1435 1436 ADOPTED: * 1437 S:\ORDINANCES\2021\DRAFT\ORDINANCE #2021 - TAX ASSESSORS POSITION\PROPOSED ORDINANCE - TAX ASSESSORS POSITION.DOCX 1438 1439 1440 SYNOPSIS 1441 This amendment adds the ability for Council to appoint the City Manager as the City Assessor. Per legal 1442 opinion, Council may appoint the City Manager to this post annually. In doing so, Council will be afforded 1443 the flexibility to use the County’s assessment values in the future or to hire a staff assessor if Council 1444 chooses to do so. After the City Manager is appointed, he or she may then designate staff responsible for 1445 the day to day administration of duties related to the Tax Assessors Office. 1446 (SPONSORS: BOGGERTY AND LINDELL) 1447 1448 1449 Actions History: 1450 09/27/2021 – Scheduled for Final Reading – City Council 1451 09/13/2021 – First Reading – City Council 1452 08/09/2021 – Introduced – Council Committee of the Whole Page 129