TIF Is No Free Lunch

(posted May 25)

Wayne Township Assessor Michael McCormack wants taxpayers to understand that there is no free lunch when it comes tax increment financing. McCormack explained the recent passage of HEA 1001 has provided a loophole to help TIF districts with covering revenue shortfalls to pay off their debt obligations without implementing special benefits taxes.

McCormack cited section 239 that allows redevelopment commissions to lower the base assessed valuation if shortfalls occur due to General Assembly or department of local government finance  actions. The circuit breaker legislation that passed this year could be catalyst for redevelopment commission to be able to try the new tool. The circuit breaker capped residential, income rental and business at one, two and three percent, respectively.

The Speed Zone's base assessed valuation year is 2005. As the assessed valuation grows from 2005, the incremental growth goes to the redevelopment commission to pay off bond indebtedness.

By lowering the base assessed valuation, it further increases the revenue amount to cover the bond payments.

McCormack sees the method as flawed and not saving the taxpayer money. By lowering the base assessed valuation, it takes even more tax money away from the school, town and library. This will force these units to raise their tax rates to cover their losses.