Bob Spaulding's message about property taxes was forwarded to the List.  It
was a very good and clear explanation about how property taxes work.  But
his description of TIF taxes wasn't right so I thought I'd clear that up.

Bob wrote:
ONE PROPERTY GETS A TIF DISTRICT; OTHERS PAY THE PRICE.  TIF 
Districts
are a tool that is meant to spur new development that wouldn't have
happened without the help.  Basically, if your property is in a TIF
district, that means that all new value you add to your property
through improvements will not contribute to the overall tax levy for 
a
set period of time, say 20 years.  There are arguably legitimate uses
for TIF districts, but they are sometimes hard to differentiate from
illegitimate uses.  TIF districts are only warranted when there is NO
chance a property would be SUBSTANTIALLY improved over the period of
life of the TIF (20 years) without government assistance.  Otherwise,
the City is forgoing substantial tax revenue.

<snip>

This is why TIF DISTRICTS, WRONGLY APPLIED, CAN INCREASE HOMEOWNER'S
TAXES DIRECTLY AND DRAMATICALLY.

Mark Anderson here:
Actually including property in a TIF district does not have any effect on
the property taxes paid by the TIF properties.  The taxes paid are simply
allocated to a different jurisdiction.  As the value of TIF property
increases, the increased taxes that result are allocated solely to the TIF
jurisdiction.  

TIF funds are normally spent to improve the infrastructure of the TIF
district.  In theory, the TIF taxes are self-funding, since the increased
value of the TIF property (resulting in higher property taxes) may be
attributed to the infrastructure spending of the TIF funds, which in turn
brings in private development.  In practice, it is often questionable
whether the increased value is due to TIF spending, or for totally unrelated
reasons.  And even if the TIF spending does result in greater private
spending in that district, it is likely that most of that spending simply
replaces what would otherwise have been spent at other nearby non-TIF areas,
adding no net development (or taxes) to the state as a whole.  So I do agree
with the conclusion above, that TIF districts often do result in higher
taxes for everyone else.

Mark V Anderson
Bancroft


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