The committee voted to approve industrial revenue bond (IRB) sales‑tax relief for construction materials and to designate the Sour Castle rehabilitation as a special project under the Neighborhood Revitalization Act, allowing a 20‑year, 75% rebate on the incremental property tax for qualified eligible improvements.

Developer Mike Heitman and project architect Angie Gabler described progress on preserving and stabilizing the 19th‑century Sour Castle. Heitman said he acquired the structure about two years earlier and stabilized a near‑collapse; the current project aims to return the castle to a community‑oriented, revenue‑supporting use with a restored interior, catering kitchen, accessible entries and a caretaker’s house. Architect Angie Gabler described the restoration scope and a new small addition to provide an accessible route and restrooms. The project team said construction would be phased with an expected total project cost in the roughly $10.9–11.5 million range.

Staff and attorney Curtis Holland presented the request for two incentives: (1) a sales‑tax exemption on construction materials (implemented via IRBs) — Sour Castle LLC asked for up to $11.5 million in exempted materials and associated procurement — and (2) a special‑project NRA designation bringing a 75% rebate on the incremental property tax generated by the rehabilitation for a 20‑year term. Staff noted the NRA special‑project route is rarely used and requires UG approval because the project exceeds the standard $3 million threshold for admin‑level NRA relief.

Why it matters
Restoring Sour Castle is a high‑visibility local historic preservation effort; the incentives lower the effective cost of rehabilitation and provide long‑term tax certainty for a unique museum/venue asset that proponents argue will bring visitors and community uses to the neighborhood.

Key details
- Project budget: approximately $10.9 million (applicants requested sales‑tax exemption coverage up to $11.5 million to provide a cushion for eligible construction materials).
- NRA special project: 75% rebate on the incremental property tax (the increment started from current baseline), for up to 20 years. Staff and the project team presented a proposed schedule of pilot payments starting at $100,000 and increasing 4% annually in a related IRB/pilot agreement for Atlas 9 (separately discussed by committee earlier).
- Project features: restored exterior, reconstructed porches, a new accessible addition with a catering kitchen and restrooms, lawn event space and on‑site parking (roughly 90 spaces), and a renovated caretaker’s house for limited overnight stays and meetings.

Public support and approvals
The Wyandotte Economic Development Council and neighborhood groups were represented and urged support; speaker Greg Kendall of the Wyandotte EDC described the project as a rare, place‑based redevelopment opportunity that had struggled to pencil out for previous developers and praised the owner’s investment.

Formal action
- The committee voted to approve the IRB sales‑tax exemption resolution and the NRA special‑project designation (75% rebate on increment for 20 years). Staff will coordinate final IRB paperwork and pilot terms to ensure the property tax pilot and NRA payment stream are administered consistent with UG practice.

Next steps
- Staff and the developer will complete the IRB application documents and finalize pilot language; the county will issue approvals and monitor project compliance. The project team indicated final construction and opening are targeted in 2025–2026 depending on permitting and funding timing.

Speakers
Curtis Holland (attorney), Mike Heitman (owner, Sour Castle LLC), Angie Gabler (architect, Strata Architecture), Chelsea Chisholm (Economic Development Director), Greg Kendall (Wyandotte EDC) all spoke at the committee meeting on June 2.

Why the public should care
The incentives reduce the project’s construction cost and provide long‑term tax predictability; the restored castle is expected to be a cultural asset and draw visitors into surrounding neighborhoods, supporting local restaurants, hotels and small businesses.