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Department of Taxation and Finance

Compensating Local Governments for Loss of Tax Base Due to State Ownership of Land

September 1996


Data Used

The data used for this study were derived from two main sources: (1) 1993 local assessment rolls (exempt state parcels); and (2) 1993 ORPS taxable state land files. The assessment roll parcels were screened extensively to eliminate those not considered eligible for a reimbursement program. Excluded parcels were in the following categories:

Category Reason for Exclusion
1. Roads, Highway, Canals, Utility Corridors Widely distributed property necessary for basic infrastructure and imposing no special burden on any taxing unit.
2. Improved parcels, except those exceeding 100 acres are where Land Value > 50% of Total Value. Provide local employment and state government services; compensation through service charges more appropriate.

A total of 11,097 parcels were excluded in this process, including approximately 500 that were incorrectly coded as exempt by reason of state ownership. The remaining parcels were then reviewed to determine if land use and acreage information was available. Where such data were missing or incomplete, corrections were made through reference to other information on the assessment roll and/or telephone calls to the assessors.

The acreage and property use data contained in this report for exempt state lands were derived from local assessment rolls. Thus, any errors contained on the rolls will necessarily be reflected in the report. If the proposed PILOT program were to be implemented, the acreage and property use of state lands would need to be verified, since these factors would affect the amount of state aid payments each local government would receive.

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