RESOLUTION NO. 980148
Expressing
the intent of the Council to require payments in lieu of taxes (PILOTS) in
all development plans requesting tax abatement under Chapter 353, RSMo, except
for low income housing projects.
WHEREAS,
Chapter 353, Revised Statutes of Missouri, authorizes cities, including Kansas
City, to approve development plans submitted by private redevelopment
corporations and to grant such corporations the power of eminent domain and
limited tax abatement; and
WHEREAS,
Chapter 353.110.4, RSMo 1994, provides that cities may impose payments in lieu
of taxes through the redevelopment contract which payments shall be allocated
among all taxing authorities on the same pro rata basis and in the same manner
as the ad valorem property tax revenues received by each taxing authority in
the year such payments are due; and
WHEREAS,
Section 74-10, Code of Ordinances of the City of Kansas City, Missouri,
requires that the Council give recognition to any agreement by the private
redevelopment corporation to make payments in lieu of taxes; and
WHEREAS,
it is critical that all taxing jurisdictions, especially school districts, do
not experience any decrease in taxes received annually as a result of the
approval of a Chapter 353 development plan by the Council; and
WHEREAS,
the Council recognizes that school districts throughout Kansas City are
experiencing extremely tight budgets in a time of increasing enrollment of
children; and
WHEREAS,
good education and strong schools are indeed good for the childrenand any
decrease in current taxes without requiring payments in lieu of taxes will
negatively affect the schools; NOW, THEREFORE,
BE
IT RESOLVED BY THE COUNCIL OF KANSAS CITY:
That
the Council hereby expresses its intent to require payments in lieu of taxes in
all development plans requesting tax abatement under Chapter 353, RSMo, and
further declares that any waiver of this requirement shall be limited to
redevelopment projects for housing to be occupied exclusively by low income families,
as that term is defined by the U.S. Department of Housing and Urban
Development, provided that the waiver of the requirement of payments in lieu of
taxes for low income housing projects shall be based on a clear demonstration
of such being economically necessary.
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