In a message dated 12/5/2004 9:06:53 PM Eastern Standard Time, "Renee Jenson" 
<[EMAIL PROTECTED]> writes:

>
>What this doesn't say, is that Cities can make decisions (without talking with 
>School Boards or County Boards) to remove large Commercial properties that 
>generate big chunks of taxes from the tax base. �Tax Increment Financing or 
>TIF can take large commercial properties out of the tax base for up to 20 
>years. �That shifts the tax burden for schools to existing commercial 
>properties and residential owners. And then existing commercial properties may 
>end up paying the subsidy for their competitors. It really isn't a fair way of 
>doing business. �But big businesses love it.
>
cut

This is flat out wrong!  TIF (Tax Increment Financing) allows cities to remove 
increased tax generated by a new development and capture it for the city.  Not 
ONE DIME of the tax revenue that previously been coming from the property is 
lost from the county or school district.  

For example the city might use TIF to acquire some blighted land in a 
commercial area for the purposes of redevelopment.  At the time the TIF 
district (all of the property near the proposed development) is created a 
determination is made as to the tax revenue of the district.  The number 
crunchers then figure out how much additional (Increment - get it?) tax revenue 
will be generated because of the cities development.  That additional tax 
revenue is used to bond to purchase the blighted land and whatever additional 
assistance is needed to do the development.  As those newly generated taxes 
come in over the next twenty years they pay off the bonds. 

The County and the school district get the same revenue they always would have 
gotten for the property in the TIF district.  What they get upset about is that 
the properties near the development have gone up in value and they want that 
higher tax base to go to them.  The city, and those that support TIF argue that 
the value of the near by property wouldn't have gone up "but for" the new 
development that will be paid for by the TIF.  

Business loves it because the new taxes generated by their increased property 
values are going to pay for the redevelopment that made their values increase.  
Business doesn't tend to bitch when you improve the neighborhood their business 
is located in.

Why TIF got such a bad rap is that there were some suburbs where it was 
questionable whether the "but for" had been met when they did TIF development.  
Of course, there are others who think that the government should never be 
involved in bringing businesses to the central cities.  So, they beat up TIF 
without having a clue as to how it works. 

JMONTOMEPPOF

Chuck Repke
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