Press Release|ABS

KBRA Assigns Ratings to FCI Funding 2024-1, LLC

14 Aug 2024   |   New York

Contacts

KBRA assigns ratings to two classes of notes issued by FCI Funding 2024-1, LLC (FCI 2024-1), a $206.3 million property tax lien ABS transaction. FCI 2024-1 represents Finch Investment Group's (FIG, or the Company) third tax lien ABS securitization. Proceeds from the Notes will be used to acquire a portfolio of 50,845 property tax lien assets from municipalities within six states, including Florida (61.6%), New Jersey (19.8%), and Mississippi (8.1%), with a redemptive value of approximately $184.8 million (the Initial Tax Liens). The Initial Tax Liens have been purchased by special purpose tax lien holding subsidiaries owned by FIG Capital Investments (the Fund), an affiliate of the Company, and will be contributed by the Fund to the Issuer at closing.

FIG was founded in 2013 and is a specialty finance company that services real estate tax liens purchased from government entities or third parties. The Company is comprised of 14 individuals with headquarters in Jacksonville, Florida. As of June 18, 2024, the Company has acquired approximately $2.0 billion in tax liens since inception, of which approximately $242.0 million are outstanding.

To access rating and relevant documents, click here.

Click here to view the report.

Methodologies

Disclosures

Further information on key credit considerations, sensitivity analyses that consider what factors can affect these credit ratings and how they could lead to an upgrade or a downgrade, and ESG factors (where they are a key driver behind the change to the credit rating or rating outlook) can be found in the full rating report referenced above.

A description of all substantially material sources that were used to prepare the credit rating and information on the methodology(ies) (inclusive of any material models and sensitivity analyses of the relevant key rating assumptions, as applicable) used in determining the credit rating is available in the Information Disclosure Form(s) located here.

Information on the meaning of each rating category can be located here.

Further disclosures relating to this rating action are available in the Information Disclosure Form(s) referenced above. Additional information regarding KBRA policies, methodologies, rating scales and disclosures are available at www.kbra.com.

About KBRA

Kroll Bond Rating Agency, LLC (KBRA) is a full-service credit rating agency registered with the U.S. Securities and Exchange Commission as an NRSRO. Kroll Bond Rating Agency Europe Limited is registered as a CRA with the European Securities and Markets Authority. Kroll Bond Rating Agency UK Limited is registered as a CRA with the UK Financial Conduct Authority. In addition, KBRA is designated as a designated rating organization by the Ontario Securities Commission for issuers of asset-backed securities to file a short form prospectus or shelf prospectus. KBRA is also recognized by the National Association of Insurance Commissioners as a Credit Rating Provider.

Doc ID: 1005514

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