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"'()+,-./0234589:;<=>?@ABDCEFGHIJKLMNORSTO"$]65ﶘ($"$LvݛAF)("$fۦ}uwʫ|Q 0AA@8  ~oO ʚ;Ke8ʚ;g4EdEd >E  0ppp@ <4dddd@w 0tuE  <4BdBd@x 0t<4!d!d@x 0tg4RdRd?E  0pp p0___PPT10 L___PPT9.&,?  O  =zJ;Department of Revenue and Tax Increment Financing Districts<<.May 25, 2006 WorkshopPresentation OverviewHow Tax Increment Financing Districts are created. What Tax Increment Financing Districts do. Working with local Department of Revenue. Department of Revenue Responsibilities. Example of Jonesville Tax Increment Financing District./Tax Increment Financing District (TIF) Creation00(Municipality (city, town, county or city-county consolidated local government) establishes TIF by resolution or ordinance, after public notification and hearings. Boundary lines should conform to requirements of law.' !Tax Increment Financing Districts""(Allowable TIF s: Aerospace Transportation and Technology District, Industrial District, Urban Renewal District, Transportation District&ww y!Tax Increment Financing Districts""(<Aerospace Transportation and Technology Districts (7-15-4296,MCA) Purpose is to develop infrastructure to encourage the location and retention of aerospace transportation and technology infrastructure development projects in the state. Found to be deficient in infrastructure improvements for industrial development.*BZZB!Tax Increment Financing Districts""(Technology Districts (7-15-4295,MCA) Purpose is for the development of infrastructure to encourage the location and retention of technology development projects in the state. Found to be deficient in infrastructure improvements necessary for technology development. Prior to its creation, must have in place a formally adopted comprehensive development plan that ensures that the district can host a diversified tenant base of multiple independent tenants, and.%ZZ%!Tax Increment Financing Districts""(Technology Districts continued May not be designed to serve the needs of a single district tenant or group of nonindependent tenants. Tenants must meet statutory requirements. &n5!Tax Increment Financing Districts""(@Industrial Districts (7-15-4299,MCA) Its purpose is to develop the infrastructure to encourage the growth and retention of secondary, value-adding industries. Zoned for light or heavy industrial use in accordance with the area master plan. Found to be deficient in infrastructure improvements for industrial development.&%%!Tax Increment Financing Districts""(Urban Renewal Districts Must have an urban renewal plan as described in 7-15-4206. Meets definitions of blighted area as described in 7-15-4202,MCA. Need for redevelopment and rehabilitation as described in 7-15-4203,MCA.&!Tax Increment Financing Districts""(&Tax Increment Financing Districts cannot include property included in an existing tax increment financing district. Each TIF also must be described in a continuous area with an accurately described boundary. Any tax increment district must have a defined purpose and need prior to its creation.''"Tax Increment Financing Districts ##(TIF purpose is to fund infrastructure and other needed improvements. Improvement cost can be paid directly with TIF revenues. TIF revenues can be pledged to the payment of bonds issued for the cost of improvements.0Working with Local Department of Revenue Offices11(Local Municipalities should work closely with local DOR office to gather information needed in the development of a TIF district. Local Municipalities should provide the local DOR office with copies of the resolutions regarding the TIF. 0Working with Local Department of Revenue Offices11(Local Municipalities should provide the local DOR office with maps and legal descriptions identifying the TIF boundary. Local DOR needs the information on the TIF to allow for timely notification to the local taxing jurisdictions of the associated values of the TIF district. &Department of Revenue Responsibilities''(Identify the base taxable value, actual taxable value, and incremental taxable values to all effected taxing jurisdictions. Base Taxable Value  means the actual taxable value of all taxable property within an urban renewal area, industrial district, technology district or aerospace transportation and technology district prior to the effective date of a tax increment financing provision.*} }  &Department of Revenue Responsibilities''(Actual taxable value means the taxable value of taxable property at any time, as calculated from the assessment roll. Incremental taxable value means the amount, if any, by which the actual taxable value at any time exceeds the base taxable value of all property within an urban renewal area, industrial district, technology district or aerospace transportation and technology district subject to taxation. &Department of Revenue Responsibilities''((The taxable values reported includes the value of ALL property types  real, personal property, mobile homes, state allocations, and industrial properties located within the TIF boundaries. Base taxable value is established at the time the TIF is created. It remains the same for the life of the tax increment financing district, unless a specific statutory change is requested to adjust the base value.Z  &Department of Revenue Responsibilities''(Incremental Taxable Value simply stated is the actual taxable value less the base taxable value. Local DOR staff identifies or marks all properties located within the tax increment financing district on the state  Montana Ownership Database System (MODS) . &Department of Revenue Responsibilities''(Local DOR staff identify and record the base taxable value for each property. The base taxable value is currently tracked on the county computer systems. If the county computer system does not have software for TIF, spreadsheets may be created to track base taxable value.&NN &Department of Revenue Responsibilities''( Local Department of Revenue staff reports the base taxable, actual taxable and incremental taxable value to all effected taxing jurisdictions. (7-15-4285,MCA). University levy is not under the requirement of deducting the incremental taxable value. (7-15-4286, MCA)&jj   Department of RevenueAll taxing jurisdictions that calculate a mill are required to use the total taxable value located outside the TIF and the base taxable value of all taxable property located within the TIF. (7-15-4286, MCA).2)!Adjustments to Base Taxable Value""$Under the criteria stated in 7-15-4293, MCA, the Department of Revenue is responsible for adjusting the base taxable value of a tax increment financing district. Local governments requesting an adjustment to a tax increment financing district s base taxable value should contact their local Department of Revenue office. Requests should be in writing and include the information required under Section 3.4 of Department of Revenue Procedure No. 1-4-004Hd3*!Adjustments to Base Taxable Value""$Local DOR staff will contact Tax Policy and Research (TPR) with the request. TPR will determine if the reason for the request meets one of the following statutory requirements: A statutory, administrative, or judicial change in the method of appraising property in the TIF district; or A change in a tax rate applied to property in the TIF district; or A change in the tax exemption status of property in the TIF district.6Hdhd4+!Adjustments to Base Taxable Value""$ZIf an adjustment to the base taxable value of a TIF district is made, the adjustment will provide revenue sufficient to allow the TIF to cover its bonding obligations. TPR will contact the municipality, Property Assessment central office staff, and the local DOR staff to communicate the required adjustment to the base taxable value of the TIF.[HdZ[5,1Termination of Tax Increment Financing Districts22(FUpon the termination of a tax increment financing district, the taxable value of the increment will be reported as newly taxable property to the various taxing jurisdictions. If the termination of the tax increment financing district occurs prior to the current year s certification of taxable value, the incremental taxable value will be treated as newly taxable value in the current year. If the termination occurs after the certification of taxable values, the incremental taxable value will be treated as newly taxable value in the next year. 2xPudP$(!DPrevious DOR experience with TIF s##(A tax increment financing district was created with a base year of 2004. The DOR was not notified of its creation. In November 2005, the local officials requested the associated taxable values of the TIF. Based on the timing of the notification to the DOR and the certification of values, the DOR did not calculate and report to the municipality and any other affected taxing body the base, actual, and incremental taxable values for 2005..ZZ)"DPrevious DOR experience with TIF s##(The DOR subsequently identified the properties for 2006 and will report the associated values of the TIF to all affected taxing jurisdictions for 2006. 2*#DPrevious DOR experience with TIF s##(Officials from the local TIF district contacts the local DOR office and identifies a particular property that should be removed from the TIF, as the structure burned down. Local staff cannot remove the structure from the base values.&>>+$DPrevious DOR experience with TIF s##(4Local TIF officials identify adjusted boundaries to the local DOR staff. If amendments to the TIF meet the requirement of 7-15-4284,MCA by filing the resolution, ordinance or amendment with the local DOR office and clerk, the changes made by the amendment follow the same process as when the TIF is created. &II,%@Communications between DOR and Tax Increment Financing DistrictsAA(Good communications between the various affected taxing jurisdictions, the TIF district, and the DOR are essential for each group to accomplish their particular responsibilities in regards to tax increment financing districts. -&@Communications between DOR and Tax Increment Financing DistrictsAA(Information provided by the DOR Explanations of how the various taxable values of a tax increment financing district are calculated. Verification if a particular property is included within a TIF district. Historical taxable values associated with a TIF district. &  3Jonesville Tax Increment Financing District Example44(City of Jonesville created a tax increment financing district by resolution in 2005. City of Jonesville total taxable value in 2005 - $1,000,000. Base taxable value of properties located within TIF district 2005 - $100,0003Jonesville Tax Increment Financing District Example44( 3Jonesville Tax Increment Financing District Example44( !3Jonesville Tax Increment Financing District Example44(2006 Department of Revenue reports City of Jonesville Taxable Value - $1,040,000 Jonesville Tax Increment District Base Value $100,000 Jonesville Tax Increment District Actual Value $140,000 Jonesville Tax Increment District Incremental Taxable Value $40,000*#ZZ#"3Jonesville Tax Increment Financing District Example44(OFor 2006 each taxing jurisdiction would deduct the incremental taxable value from the total taxable value of the district, prior to calculation of the mill requirement. $1,040,000 City of Jonesville Total Taxable -$ 40,000 Jonesville TIF incremental value $1,000,000 City of Jonesville Taxable Value to use in mill levy calculation6 n#3Jonesville Tax Increment Financing District Example44(Assume the budget requirement is the same as 2005, mill levy calculation would equal same mills as in 2005 as the total taxable value for the City of Jonesville has not changed.% &3Jonesville Tax Increment Financing District Example44( 2006 - Each taxing jurisdiction received the same revenues as 2005 except the university levy. 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