Arizona State and Local Government Documents Collection
The State and Local Arizona Documents (SALAD) collection contains documents published by the State of Arizona, its Counties, incorporated Cities or Towns, or affiliated Councils of Government; documents produced under the auspices of a state or local agency, board, commission or department, including reports made to these units; and Salt River Project, a licensed municipality. ASU is a primary collector of state publications and makes a concerted effort to acquire and catalog most materials published by state and local governmental agencies.
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- All Subjects: Property tax
- All Subjects: Flood control
- Creators: Pima County (Ariz.). County Administrator's Office
During the planning process for the SDCP, concerns were raised regarding loss of property tax revenue as well as adverse tax base impacts of Pima County purchasing parcels for open space. This report assesses impacts in two ways. First, the net assessed values of the open space parcels before purchase are compared to the sum of the net assessed values of all parcels in Pima County and in each applicable school district. Second, the property taxes assessed by Pima County and applicable school districts on each open space parcel before purchase is compared to the sum of the property taxes assessed on all parcels within Pima County and applicable school districts.
This memorandum describes (1) the potential applicability to Pima County of a national initiative to institute reforms in floodplain management; and (2) an assessment of the effectiveness of Pima County's Riparian Habitat Mitigation Ordinance (attachment). An inter-departmental team was formed to formulate specific proposals for consideration as part of the Riparian Protection Element of the SDCP and the major plan amendment to the County's comprehensive plan.
This memorandum is intended to provide an indication of why unregulated development offers so little benefit to the tax base by describing, briefly, the fiscal tax base impact of the unregulated lot split issue at the community and watershed level.
Reviews the Pima County tax base since 1977 and concludes in part that the tax base has less capacity to produce revenue than it did twenty three years ago. When population growth is factored into the assessment, the County is actually operating on a smaller revenue base than it was two decades ago.