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.

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.