Council
Communication

Office of the City Manager

 

Date

March 8, 2010

 

Agenda Item No.        17

Roll Call No.               10-

Communication No.   10-115

Submitted by:  Larry Hulse, Community Development Director

 

 

 

AGENDA HEADING:

 

Approval of 4 tax abatement applications for improvements to properties completed in 2009.

 

 

SYNOPSIS:

 

Recommend approval of 4 tax abatement applications with an estimated value by the applicants of $643,500.  There were 4 applications for the construction of new single family homes, apartments, and new businesses with an estimated value of $643,500.

 

 

FISCAL IMPACT:

 

Amount:                      Tax abatement upon property with a claimed value of $643,500.

 

Funding Source:          Taxes will only be generated from the land value while tax abatement is in effect.  Taxes on the $643,500 improvement value will be forth coming when the improvement value comes on the tax rolls after abatement ends.

 

 

ADDITIONAL INFORMATION:

 

A total of 4 tax abatement applications are being submitted at this time with an estimated value by the applicants of $643,500.  There were 4 applications for the construction of new single-family homes, apartments, and new businesses with an estimated value of $643,500.

 

All 4 applicants chose Schedule 4B with an estimated value of $643,500.  Schedule 4B is for qualified real estate for the remainder of the City for a period of five years.  Qualified real estate assessed as residential or commercial and consisting of three or more living quarters with at least 75% of the space used residentially is eligible to receive an exemption from taxation on the actual value added by improvements.  The exemption amount is 100% of the actual value added by the improvements.

 

In order to receive tax abatement on a property, the applicant must increase the value of residential property at least 5% for residential or 15% for commercial and industrial property.

 

Cumulative Totals for 2009

 

Schedule         Count & Value

             1            176               $3,110,329.13

             2                4               $4,630,000.00

             3                9             $38,093,332.00

           4a              79             $38,736,057.34

           4b            208             $62,281,823.65

      Total            476           $146,851,541.12

 

Cumulative Totals for 2008

 

Schedule         Count & Value

             1            292               $5,586,021.11

             2              15             $53,772,109.00

             3              17             $30,608,592.00

           4a            237             $48,499,058.26

           4b            294             $59,686,387.81

      Total            855           $198,152,168.18

 

Cumulative Totals for 2007

 

Schedule         Count & Value

             1            286               $5,360,236.05

             2                9             $14,141,403.00

             3              12             $27,649,173.00

           4a            117             $73,004,443.50

           4b            399             $88,220,793.43

      Total            823           $208,376,038.98

 

Cumulative Totals for 2006

 

Schedule         Count & Value

             1            315             $15,336,930.62

             2              13             $13,564,515.00

             3                9             $10,533,840.00

           4a            370             $60,956,657.00

           4b            381             $67,910,209.67

      Total         1,088           $168,302,152.29

 

Cumulative Totals for 2005

 

Schedule         Count & Value

             1            377               $6,255,451.00

             2              29             $25,394,060.00

             3              14             $11,736,718.00

           4a            124             $37,034,450.81

           4b            598           $112,310,205.80

      Total         1,141           $192,605,885.61

 

Cumulative Totals for 2004

 

Schedule                         Count & Value

             1            364               $7,000,000.00

             2              25               $8,000,000.00

             3                9               $2,000,000.00

           4a              94             $61,000,000.00

           4b            680           $194,000,000.00

      Total         1,172           $272,000,000.00

 

The City approved tax abatement to stimulate growth and expansion in the City and level the playing field with areas outside the City.  Developers have identified tax abatement as a primary reason for attracting buyers to their units. The abatement program has also aided in upgrading deteriorating property in the city by providing an incentive to maintain and upgrade property.

 

 

PREVIOUS COUNCIL ACTION(S):

 

Date:                           February 22, 2010

 

Roll Call Number:       10-262

 

Action:                        Approving tax abatement applications for the additional value added by improvements completed during 2009 (141 applications).  (Council Communication No.  10-086) Moved by Hensley to adopt.  Motion Carried 7-0.

 

Date:                           January 25, 2010

 

Roll Call Number:       10-103

 

Action:                        Approving Tax Abatement applications for additional value added by improvements completed during 2009 (92 applications).  (Council Communication No.  10-031)  Moved by Mahaffey to adopt.  Motion Carried 7-0.

 

Date:                           December 21, 2009

 

Roll Call Number:       09-2266

 

Action:                        Approving Tax Abatement Applications (69) for additional value added by improvements made during 2009.  (Council Communication No.  09-887)  Moved by Hensley to adopt.  Motion Carried 7-0.

 

 

BOARD/COMMISSION ACTION(S):  NONE

 

 

ANTICIPATED ACTIONS AND FUTURE COMMITMENTS:

 

The tax abatement program on new improvements currently ends on December 31, 2011, unless the City Council extends the program beyond that date.  Any application received by February 1, 2012, and approved by the City Council will receive abatement for the number of years applied for.  It is anticipated that there will be numerous submittals of tax abatement applications on a yearly basis until the program ends.

 

 

 

 

For more information on this and other agenda items, please call the City Clerk’s Office at 515-283-4209 or visit the Clerk’s Office on the second floor of City Hall, 400 Robert D. Ray Drive.  Council agendas are available to the public at the City Clerk’s Office on Thursday afternoon preceding Monday’s Council meeting. Citizens can also request to receive meeting notices and agendas by email by calling the Clerk’s Office or sending their request via email to cityclerk@dmgov.org.