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WORK SESSION AGENDA ITEM NO. 5 <br /> Memorandum <br /> March 1 3, 1998 <br /> Steve Sarkozy, City Manager <br /> Karl P. Ieel, Director of Public works <br /> e. Assessment Policy—Ramsey bounty open Space <br /> On January 12, 1998, following Council action to accept $250,000 from Ramsey County towards <br /> the purchase of the waterworks Property, the Council directed staff to review Roseville's <br /> assessment policy with regard to County park land. The initial agreement for the Ramsey County <br /> contribution included a clause that would limit Roseville's ability to assess public improvement <br /> costs to Ramsey County park properties, while this provision was ultimately removed by the <br /> Councils there was a willingness to consider changes to our current assessment policy. <br /> For many years, Roseville has assessed a 100 percent assessment rate to tax exempt properties— <br /> including Ramsey County parks. The general rational behind this policy is that the non-assessed <br /> costs of public improvements are often paid by general taxes. Since tax exempt properties do not <br /> contribute to the non-assessed costs through taxes, they should pay their full share in assessments. <br /> In Roseville, we treat all tax exempt properties the same. we make no distinction between <br /> Churches, Schools or City, State and County lands. Some cities make such distinctions and do <br /> not assess public parr land. A copy of a quick phone survey of Ramsey County communities <br /> prepared for last year's assessment hearings is attached. <br /> Arguments in favor of our current policy—Assess County Parks <br /> Consistency with past practice <br /> Provides for full contribution to public improvements since no taxes are paid <br /> All properties benefit to some degree)from public improvements <br /> Assessments, to be valid, must pass the"Benefit Test„ <br /> Roseville assesses other tax exempt properties—including city parks <br /> Some outer cities assess park property <br /> Arguments in favor of no Countv Parr assessments <br /> • Some other cities do not assess County Park land <br /> • County parks, especially open space areas, serve the local community— so city taxes should <br /> pay for their share of public improvements(like we pay for city parks) <br /> • County Parks, especially open space areas, do not benefit from typical public improvements <br />