Filtering by
- All Subjects: Property tax
- All Subjects: Land use--Planning
- Creators: Pima County (Ariz.). County Administrator's Office
- Creators: Coconino County Planning and Zoning Commission
The purpose of the Bellemont Study is to determine appropriate land uses and zoning for the Bellemont Interchange area of Interstate 40. Irregular parcel configurations and their close proximity to the freeway and the nearby Santa Fe Railroad tracks detract from the area's appeal for intensive residential development. These same attributes, however, enhance the area's viability for limited commercial and light industrial uses.
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 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.
Provides a thoughtful and timely assessment of how Pima County's practices and policy proposals in land use stand up under the test of nationally recognized principles of smart growth.
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.