Sorry I'm not taking the time to hunt it down and recover it, but a few days
ago there was a post that suggested that it is perhaps appropriate to tax
rental property at a higher rate than owned housing because rental housing
is typically multi-family development, and multi-family development
typically requires more City services than a single family development
pattern.  (Higher costs in police services were conjectured.)

This week I happened to receive the Winter 2000 edition of the American
Planning Association Journal, a research-oriented publication, in which
appears an article entitled "Does Sprawl Cost Us All?: Isolating the Effects
of Housing Patterns on Public Water and Sewer Costs."  The preface to the
analysis cites research studies showing that spatial patterns of development
have little relationship with the cost of providing certain municipal
services--including schools, solid waste collection, and fire and police
protection.  The cost of infrastructure services, such as roads, water and
sewers, on the other hand are sensitive to spatial patterns.  (I would add
the cost of transit service to this list.)  But this relationship is in the
opposite direction to the conjecture referred to above.  It costs less to
provide these services to housing units that are part of medium and high
density development patterns.  This implies that taxes from medium and high
density residential property are actually subsidizing the delivery of
infrastructure services to low density housing units.  Please correct me if
I am wrong, but I don't believe our water or bills currently reflect this
reality.  Nor our property taxes.  Nor bills from our regulated utilities.

A final corollary:  One of the general approaches to discouraging sprawl and
make housing more affordable in urban areas is to get the prices right in
instances such as these where higher density development is actually
penalized by subsidizing lower density development.

I hope there are some list members out there who can add some informational
depth to this very general issue overview.

Tom Leighton
Mpls City Planning Dept


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