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Informational briefing: brownfield property‑tax incentive rarely used; threshold and awareness cited as barriers

2934901 · April 9, 2025
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Summary

Legislative staff and stakeholders briefed the Senate committee on a local brownfield property‑tax exemption scheduled for review; staff said use has been limited, noted a 75% taxing‑district approval threshold and low revenue impact, and private consultants and local officials urged lowering thresholds and improving outreach.

Legislative staff briefed the Senate Committee on Finance and Revenue on the state’s brownfield property‑tax incentive and presented data showing limited local use and modest projected fiscal impacts if the exemption’s sunset is extended.

Bo Olen of the Legislative Revenue Office described the program’s mechanics: cities, counties or ports may adopt an ordinance granting a special assessment for brownfield land and a full or partial exemption for improvements and personal property. Adoption requires approval by districts representing at least 75% of the combined tax rate. Olen said the program’s term is typically 10 years, extendable up to 15 years, and that owners…

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