SERVICE DISTRICT
Police and Fire Taxing Districts
Landscape and Lighting
Maintenance Districts
Parcel Taxes
A more recent wave of new development impacts since the passage of property tax referendums in several states in the U.S. has been local governments off-loading of municipal services and public facilities maintenance to new development. State budgetary pressure and limited local government funding has put local government on the offensive to seek alternative sources of revenue in order to balance their budgets. DPFG consultants, apply their experience to ensure that any local government efforts to require new development to pay for municipal services and public facilities maintenance is properly justified based on the particular facts and circumstances.
SERVICE DISTRICT
- Determine the reasonableness of the maintenance budget
- Identify opportunities to reduce maintenance costs
- Prepare maintenance cost allocation alternatives
- Determine phasing alternatives given funding constraints
- Determine appropriate maintenance tax or assessment rate
- Determine which statute is most appropriate to use
- Evaluate state propositions impacting maintenance taxes or assessments
- Prepare special tax or assessment formulas for property tax levies
- Evaluate appropriateness of area of benefit taxed or assessed
- Determine if services off-loading is justifiable
- Evaluate if annexing into an existing district is advantageous
- Determine availability of other funding sources unrelated to district
- Represent developer consortium or BIA in disputes
- Perform surveys of other agencies maintenance or services rates
- Assist in documenting maintenance or services obligations
- Identify other benefiting participants
