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Analysis of Special Services Area Taxes and Tax Increment Financing Funds

April 3, 2012

Summary

The Inspector General’s Office has conducted an analysis of property taxes billed to property owners in Special Service Area taxing districts that overlap with Tax Increment Financing districts.

Executive Summary

The analysis found that over 80% of SSAs overlapped with TIF districts in 2010 and 2011 and SSA taxpayers contributed approximately $7 million to TIF districts each year due to the SSA tax rates applied to their properties’ incremental EAVs.

Analysis of Special Services Area Taxes and Tax Increment Financing Funds - publication cover