Urban Revita Apps 2002MEMORANDUM
February 13, 2002
TO:
FROM:
SUBJECT:
The Honorable Mayor and City Council Members
Michael C. Van Milligen, City Manager
Calendar Year 2002 Urban Revitalization Program Applications
Housing and Community Development Director David Harris is recommending approval
of all eligible applications submitted by property owners in recognized Urban
Revitalization Areas for residential property tax exemptions, and authorizing the
transmittal of the approved applications to the City Tax Assessor.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
Michael C. Van Milligen ~-
MCVM/jh
Attachment
cc: Barry Lindahl, Corporation Counsel
Cindy Steinhauser, Assistant City Manager
David Harris, Housing and Community Development Director
CiTY OF DUBUQUE, IOWA
MEMORANDUM
TO:
FROM:
SUB J:
February 7, 2002
Michael C. Van Milligen, City Manager
David Harris, Housing and Community Development Department
Calendar year 2002 Urban Revitalization Program Applications
INTRODUCTION
This memorandum presents for City Council consideration the following resolutions
related to the 2002 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 are 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 West 11th 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 amended by the Council on March 5, 2001 to
extend the duration of this Urban Revitalization area. 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 from making
improvements to residential property.
Process
Applications for tax exemption are accepted until February 1 of each year. The
Housing and Community Development Department reviews applications to ensure
properties are located in a designated area. Staff from Building Services and Housing
and Community Development complete an inspection of the property to determine if the
improvements have been completed and are in general conformance with the area plan
and if necessary, building permits have been obtained. 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. The City Assessor must receive
applications by March I 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 that
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 that began with the initial assessment year.
DISCUSSION
On or before February 1, 2002, a total of 22 applications were received. Of these 22
applications, 21 were timely applications, one was an application for prior years.
Two timely applications, upon review by staff, were determined not to conform to the
Urban Revitalization Area Plan.Two additional applications have not obtained the
necessary building permits for the improvements. These applications have been
included for approval contingent upon the permits being Obtained pdor to March 1.
RECOMMENDATION
I recommend that all eligible applications 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 Aggie Kramer, Community Development Specialist
RESOLUTION NO. 76-02
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 11th
Street, Upper Main Street, and Stout Place; and
Whereas, the City Clerk of the City of Dubuque, as of February 1, 2002, received tax
exemption applications from the following property owners in the aforementioned urban
revitalization district.
West 11th Street Urban Revitalization Area
Anna and Lyle Elliot Sr. ,767 University
GlOria Ede, 640 West 11th
Steve and Heidi McDonald, 945 Spruce
Gary and Suzanne Noack, 586-590 Arlington
Agnes Piersch, 1047-1049 Bluff
Janet Oswald, 485 Arlington
Tami and Todd Swift, 1260 Alta Vista
James and Marsha Scovel, 1272 Locust
Denise and John Henning, 452 Loras Bird
Amanda Brewer, 879 Rose
Jim and Victoda Collins, 1290 Belmont
Deborah LaBeau, 1133 Highland Place
Jackson Park Area
Amy Boynton, 199 Loras
Carol Fry, 267 W. 17th
Washinqton Street Urban Revitalization Area
Marcella Riesselman, 1629 Jackson
Brian Chambeden, 1839 Washington
Upper Main Urban Revitalization Area
Kenneth J Moore, 140 Loras
Kenneth J. Moore, 1195-1199 Central
Stout Place
MetroPlains Development, 125 W. 9th Street
Whereas, the Housing and Community Development Department and Building
Services 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 contingent upon obtaining all required
building permits.
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 obtaining all necessary building permits and 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, approved and adopted this 18th day of February 2002;
Ann E. Michalski, Mayor Pro-Tem
Attest:
Jeanne F. Schneider, City Clerk
F:\USERS~AKRAMER\Urban Revite\UrbanRevitResolution 02.doc
RESOLUTION NO. 77-02
RESOLUTION APPROVING LATE FILED 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 I of the assessment year for which the exemption is first 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 Mamh 1 of each
year;, and
Whereas, pursuant to the requirements of said Urban Revitalization Act, the West 11th Street Urban
Revitalization Areas was established; and
Whereas, the City Clerk of the City of Dubuque, as of February 1, 2002, received a tax exemption
application for improvements made in previous years from the following property owner in the aforementioned
urban revitalization distdct
West 11th Street Urban Revitalization Area
Thomas and Jane Sheldon, 561 Chestnut
YEAR
1998
Whereas, the Housing and Community Development Department and Building Services 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 application meets the requirements of the City of
Dubuque=s Urban Revitalization Plan.
Section 2. That the above-described tax exemption application is 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 application to the City Assessor.
Passed, approved and adopted this 18t~ day of February, 2002.
Ann E. Michalski, Mayor Pm-Tom
Attest:
~eanne F. Schne~-er, City Clerk
F:\USERS~,KRAMER~Urban Revite~U rban RevLate.res.doc