Urban Revit Tax Exempt AppsCITY OF DUBUQUE, IOWA
MEMORANDUM
February 15, 2001
TO:
FROM:
SUBJECT:
The Honorable Mayor and City Council Members
Michael C. Van Milligen, City Manager
Calendar Year 2001 Urban Revitalization Program Applications
Acting Corrmmnity and Economic Development Director Pam Myhre is recommending approval
of the eligible tax exemption applications that have been filed as part of the 2001 Urban
Revitalization Program.
I concur with the recommendation and respectfully request Mayor and City Council approval.
MCVM/jh
Attachment
cc: Barry Lindahl, Corporation Counsel
Tim Moerman, Assistant City Manager
Pamela Myhre, Acting Community and Economic Development Director
CITY OF DUBUQUE, IOWA
MEMORANDUM
TO:
FROM:
SUB J:
February 13, 2001
Michael C. Van Mill~
and onom D velopment Director
Calendar year 2~01 Urban Revitalization Program Applications
INTRODUCTION
This memorandum presents for City Council consideration the following resolutions related to
the 2001 applications for residential property tax exemption:
1. Resolution approving timely residential property tax exemption applications filed in
accordance with the Urban Revitalization ordinance and directing that the approved
applications be forwarded to the City Assessor.
2. Resolution approving late-filed residential property tax exemption applications filed in
accordance with the Urban Revitalization ordinance and directing that the approved
applications be forwarded to the City Assessor.
BACKGROUND
In 1980, the City Council established, under the guidelines set forth in Chapter 404 of the Code
of Iowa, Dubuque's first two Urban Revitalization Areas - Jackson Park Urban Revitalization
Area and W. 11a' Street Urban Revitalization Area. In 1981, the City designated the Washington
Street Urban Revitalization Area and in 1995, designated the Upper Main Urban Revitalization
Area. The Garfield Place Urban Revitalization Area was designated as an Urban Revitalization
Area in 2000. The Stout Place (Iowa Inn) area was designated in 1998, and the Council will hold
a Public Hearing on March 5, 2001 to extend the duration of this Urban Revitalization area past
2001. Additionally, a number of other small areas have been designated over the years, but
these designations have expired.
The purpose of the Urban Revitalization legislation is to attract development to specific areas,
which might otherwise continue to deteriorate, thereby stabilizing and eventually increasing the
tax base within those areas. The exemptions are intended to stimulate private investment by
reducing the tax increases that would normally result fi-om makIng improvements to residential
property.
Process
Applications for tax exemption are accepted until February 1 of each year. The Community and
Economic Development Department reviews applications to ensure properties are located in a
designated area. The Building Services and/or the Housing Services Department then completes
an inspection of the property to determine if the improvements have been completed and are in
general conformance with the area plan. Applications are presented to the City Council for
consideration. If the City Council finds them to be in compliance with the appropriate urban
revitalization plan, they are forwarded to the City Assessor who inspects the properties,
determines the assessable value of the new improvements and transmits this information to the
County Auditor. Applications must be received by the City Assessor by March 1 to receive the
tax abatement.
The tax exemption is for a period of 10 years and represents 100% of the assessed valuation
added by the qualifying improvements.
Late filing
In 1994, each Urban Revitalization Area Plan was amended to include a provision which permits
the City Council to accept applications for improvements made in prior years, providing the
improvements are in general conformance with the plan. The property is eligible for property tax
exemption as above, but for only the remainder of the 10 year exemption period which began
with the initial assessment year.
DISCUSSION
On or before February 1, 2001, a total of 14 applications were received. Of these 14
applications, 12 were timely applications, 2 were applications for prior years.
One timely application upon review by Housing Services was determined not to conform with
the Urban Revitalization Area Plan.
RECOMMENDATION
I recommend that all eligible applications as included in the attached resolutions be approved and
forwarded to the City Assessor for final review and determination of the amount of property tax
exemption.
ACTION STEP
The Action Step is for the City Council to receive and file eligible tax exemption applications
and this staff report and adopt the attached resolutions.
Prepared by: Jerelyn O'Connor, Neighborhood Development Specialist
RESOLUTION NO. 50-01
RESOLUTION APPROVING RESIDENTIAL PROPERTY TAX EXEMPTION
APPLICATIONS SUBMITTED BY PROPERTY OWNERS IN RECOGNIZED
URBAN REVITALIZATION AREAS AND AUTHORIZING THE TRANSMITTAL
OF THE APPROVED APPLICATIONS TO THE CITY TAX ASSESSOR
Whereas, Chapter 404 of the Code of Iowa, the Urban Revitalization Act, permits cities to
exempt property taxes for improvements made to properties in designated revitalization areas; and
Whereas, the Urban Revitalization Act requires property owners to submit a written application
for exemption by February 1 of the assessment year for which the exemption is first claimed, and
further requires the City Council to approve all applications that meet the requirements of the adopted
Urban Revitalization Plan and forward the approved applications to the City Assessor for review by
March 1 of each year; and
Whereas, pursuant to the requirements of said Urban Revitalization Act, the following Urban
Revitalization Areas were established: Jackson Park, Washington Street, West 1 lth Street, Upper Main
Street, and Garfield Place; and
Whereas, the City Clerk of the City of Dubuque, as of February 1, 2001, received tax
exemption applications from the following property owners in the aforementioned urban revitalization
district:
West 11th Street Urban Revitalization Area.
Old Main Properties/Steven Gudenkauf, 1353 Bluff Street
David and Joyce Banfield, 975 Center Place
Pablo and Julie Ramirez, 1509-1511 Bluff Street
Eck Real Estate, 1535-1537 Bluff Street
Gail Yunk, 559 Chestnut
Peter and Angela Eck, 646-652 W. 11th Street
Peter and Angela Eck, 440 Loras Boulevard
Washington Street Urban Revitalization Area
Roger C. Welbes, 1946 Jackson Street
Patricia Ginter, 1559 Washington Street
Upper Main Urban Revitalization Area
Kenneth J Moore and Linda L. Moore, 1199 Central Avenue
Garfield Place
Scott A. Porter, 511 Garfield Avenue
Whereas, the Community and Economic Development Department, the Building Services
and/or the Housing Services Division have reviewed the above-described applications and inspected
the properties, and have determined that the applications and the improvements conform to all
requir~nents of the City of Dubuque's Urban Revitalization Plan.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
DUBUQUE, IOWA:
Section 1. That the above-described tax exemption applications meet the requirements of the
City of Dubuque's Urban Revitalization Plan.
Section 2. That the above-described tax exemption applications are hereby approved by the
City Council, subject to the review and approval of the City Assessor.
Section 3. That the City Clerk is hereby author/zed and directed to forward the above-
described tax exemption applications to the City Assessor.
Passed, approved and adopted this 19 day of February, 2001.
Terrance M. Duggan, Mayor
Attest:
Jeanne F. Schneider, City Clerk
RESOLUTION NO. 51-01
RESOLUTION APPROVE3IG LATE FILED RESIDENTIAL PROPERTY TAX EXEMPTION
APPLICATIONS SUBMITTED BY PROPERTY OWNERS IN RECOGNIZED URBAN
REVITALIZATION AREAS AND AUTHORIZING THE TRANSMITTAL OF ]'H ~; APPROVED
APPLICATIONS TO THE CITY TAX ASSESSOR
Whereas, Chapter 404 of the Code of Iowa, the Urban Revitalization Act, permits cities to exempt property taxes
for improvements made to properties in designated revitalization areas; and
Whereas, the Urban Revitalization Act requires property owners to submit a written application for exemption
by February 1 of the assessment year for which the exemption is fkst claimed, yet provides for the acceptance, by
Resolution of the City Council, of applications filed beyond the legislated deadline and further requires the City Council
to approve all applications that meet the requirements of the adopted Urban Revitalization Plan and forward the approved
applications to the City Assessor for review by March 1 of each year; and
Whereas, pursuant to the requirmnents of said Urban Revitalization Act, the following Urban Revitalization Areas
were established: Jackson Park, Washington Street, West 1 lth Street and Upper Main Street; and
Whereas, the City Clerk of the City of Dubuque, as of February 1,2001, received tax exemption applications for
improvements made in previous years from the following property owners in the aforementioned urban revitalization
districts:
West 1 tth Street Urban Revitalization Area
Gloria Ede, 640 W. I 1t~ Street
Gail Yunk, 559 Chestnut Street
YEAR
1998
1998
Whereas, the Community and Economic Development Department and the Building Services and/or the Housing
Services Division have reviewed the above-described applications and inspected the properties, and have determined that
the applications and the improvements conform to all requirements of the City of Dubuque's Urban Revitalization Plan.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA:
Section 1. That the above-described tax exemption applications meet the requirements of the City of Dubuque's
Urban Revitalization Plan.
Section 2. That the above-described tax exemption applications are hereby approved by the City Council,
subject to the review and approval of the City Assessor.
Section 3. That the City Clerk is hereby authorized and directed to forward the above-described tax exemption
applications to the City Assessor.
Passed, alyproved and adopted this 19 dayofFebruary, 2001.
Terrance M. Duggan, Mayor
Attest:
Jeanne F. Schneider, City Clerk