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- All Subjects: Property tax
- All Subjects: Conservation easements
- All Subjects: Wetland mitigation banking
- 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.
Provides a brief review of the rules, listing history, and biological issues relevant to the status and protection of the pygmy-owl in Pima County. Land use in unincorporated northwest Pima County is analyzed to determine existing commitments and conservation opportunities, and in order to begin to answer the question of whether a general biological goal of conserving 80 percent of the pygmy-owl's habitat can be achieved.
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 an overview of types of mitigation banking activities that have evolved from the Army Corps of Engineers wetlands banking. The discussion provides important distinctions between traditional practices in the area of mitigation banking and banking for endangered species purposes. The potential role of private sector in this market is described, as well as the roles of federal and local government participants.
On October 27, 2001, Pima County and the Arizona Open Land Trust hosted a workshop on Tax and Estate Tax Planning as part of the Sonoran Desert Conservation Plan's conservation tools workshop series. The verbatim proceedings and materials from this workshop are included.
Conservation easements are becoming an important mechanism in Pima County for dealing with matters such as the establishment of mitigation banks and the negotiation of conservation commitments with federal environmental regulatory agencies. This tool will also assist in the implementation of the Ranch Conservation Element of the SDCP. Includes the verbatim proceedings of a workshop on conservation held on August 18, 2001.
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.