Funding Mechanisms
Mechanism 1
Property Assessment
Mandatory assessment on property owners based on assessed value, front footage, or square footage.
Mechanism 2
Sales Tax
Additional sales tax on retail transactions within district boundaries.
Mechanism 3
Tax Increment Financing (TIF)
Captures property tax increment above frozen baseline for district improvements.
Mechanism 4
Special Purpose Sales Tax
Dedicated sales tax for specific purposes like crime control or economic development.
Mechanism 5
Community Facilities District
Special tax levy approved by voters, not subject to assessment proportionality requirements.
Mechanism 6
Parking District
Revenue from parking fees, meters, or dedicated parking assessments.
Mechanism 7
Tourism/Hospitality Assessment
Assessment on lodging businesses based on room revenue.
Mechanism 8
Business License Assessment
Assessment on business licenses or gross receipts rather than property.
Mechanism 9
Hybrid/Layered
Multiple funding mechanisms operating simultaneously on overlapping geography.
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| Attribute | ||
|---|---|---|
| Special District Enabling | ||
| District Types | ||
| Dominant Mechanism | ||
| Consent Threshold | ||
| TIF Authority | ||
| Allows Overlap | ||
| Formation Complexity |