You asked for an analysis of sSB 39, AAC Community Preservation.

SUMMARY

This bill allows the five largest cities to tax land at a higher rate than the buildings and other improvements made to the land.

It authorizes the development or use of different planning tools. It creates a council to coordinate the development of a statewide geographic information system (GIS). It also requires the Office of Policy and Management (OPM) secretary to identify the maximum extent to which the state could be developed under current land use regulations. He must do this in order to promote development patterns that minimize the extent to which people and organizations depend on motor vehicles to travel to and from homes, schools, stores, worksites, and other locations. The bill also requires the secretary to biennially assess how state and local taxes affect different income groups.

Lastly, the bill requires the secretary to determine the extent to which local land use commissioners attend different land use education and training courses.

SPLIT RATE PROPERTY TAX

The bill allows cities with populations over 100,000 to tax land at a higher rate than buildings and other improvements on the land (i. e. , split rate tax). They may do so on or after October 1, 2005 if their legislative bodies adopt implementing ordinances. Under the bill, the cities can tax any property in this manner except farms, forests, and open spaces receiving tax benefits under the 490 Program. The cities are Bridgeport, Hartford, New Haven, Stamford, and Waterbury.

PLANNING TOOLS AND STUDIES

GIS

The bill establishes a 13-member council to coordinate, within available appropriations, the way the state and towns develop their capacity to create and maintain a GIS, which is a database that provides different types of data on specific parcels. The OPM secretary, or his designee, must chair the council and administer its affairs within available appropriations.

As Table 1 shows, the council consists of state officials and legislative appointees.

Table 1: Geographic Information Systems Council Membership

The governor must fill any vacancies for the unexpired term. Members are not paid for their services but are reimbursed for necessary expenses they incur while working on the council.

The council must develop policies and standards for applying the system, which it must do in consultation with state agencies, towns, and other GIS users. It must also help towns and regional planning agencies develop GIS. It must meet at least once a month and may hold additional meetings as its rules require. The OPM secretary or any three council members can call special meetings if they notify the other members in writing at least 48 hours before the meeting. Beginning January 1, 2005, the council must report annually on its activities to the Planning and Development Committee.

Build Out Analysis

The bill requires the secretary, within available appropriations, to coordinate a build out analysis, a planning tool that shows the maximum extent to which a town’s current zoning and subdivision regulations allow it to be developed. He must coordinate the analysis so that it identifies areas where it is feasible and prudent to have compact, transit accessible, pedestrian-oriented, mixed-use development patterns and land reuse. The analysis must be used to:

The secretary must also prepare materials that describe how the build out analysis must be performed. These include the initial mapping and source material requirements, GIS methodology, and local review procedures.

Tax Incidence Study

The bill requires the secretary, within available appropriations, to study how federal, state, and local taxes burden different income groups in each town and how changes to state and local taxes could affect them. The secretary must perform this tax incidence study every two years, beginning July 1, 2005.

LAND USE EDUCATION

The bill requires the secretary to report on the land use training and education programs available to members of local land use agencies, the extent to which members participate in these programs, and recommend how the programs can be improved. He must do this in consultation with the environmental protection commissioner, the Council on Soil and Water Conservation District, regional planning agencies, UConn’s Agricultural Extension Services, the Connecticut Chapter of the American Planning Association, and the Rural Development Council. He must complete the report by January 15, 2005.

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