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Atchison County amends neighborhood revitalization plan to exclude overlapping increment-based incentives
Summary
The commission approved two new paragraphs clarifying that properties within RHID, TIF or IRB programs cannot simultaneously receive Neighborhood Revitalization Program rebates while the other program captures the tax increment. The county appraiser will update the NRP application to ask about other incentive participation.
Atchison County commissioners on Aug. 12 approved amendments to the county's Neighborhood Revitalization Program (NRP) to prevent the same tax increment from being rebated under multiple incentive programs.
County Counselor Mr. Henderson told the commission the change adds two paragraphs to the plan clarifying that any tax increment captured by a reinvestment housing incentive district (RHID), tax increment financing (TIF) district or an industrial revenue bond (IRB) reimbursement may not simultaneously be rebated under the county's NRP. Henderson said a property could become eligible for NRP only after the other increment-based program has been satisfied, expired or terminated, and that NRP eligibility would still be subject to the NRP's other conditions, such as timely application and minimum investment thresholds.
The amendments were prompted by a recent case in which a property inside a city-created RHID later applied to participate in the county NRP. Henderson said the county must avoid promising the same increment to two parties. He told the commission the change is intended to make administration clear and avoid double-rebating the tax increment.
Henderson read the text the county will add to the NRP and cited state statutes by number as examples of increment-based programs. He described the proposed new wording as two additional paragraphs appended to the plan that (1) define the tax increment and list programs that may capture it, including the reinvestment housing incentive district program under the Kansas Statutes Annotated, and (2) state that properties in RHID, TIF or subject to active IRB exemptions may participate in NRP only after the other program ends.
Henderson also said the county appraiser will amend the NRP application to add a question asking applicants whether their property is participating in other state or local incentive programs. Commissioners discussed scenarios in which an RHID payout might run for many years and whether a late NRP participation would be able to capture only remaining years of NRP eligibility; Henderson said NRP years would not be extended or deferred because of overlap and that NRP participation would begin and end according to the plan's schedule.
Commissioners noted the county previously executed an interlocal agreement on the NRP with townships, school districts and cities, and Henderson said the change would not require modification of the interlocal agreement because it does not alter the program's substantive criteria.
A motion to approve the two-paragraph addition and the appraiser's application update was moved and seconded; the commission voted to approve the amendment, passing 3-0.
The vote record as entered in the meeting minutes did not name individual voters. The county counselor and county appraiser will implement the application change and publish the amended NRP language.
