Land Use & Zoning

Iowa Code Chapter 403 (Urban Renewal Act) authorizes cities to use tax increment financing (TIF). TIF works by:

AReducing property taxes for all properties in an area
BRedirecting the incremental increase in property tax revenues from a development area to finance improvements in that area✓ Correct
CIssuing bonds backed by state income tax
DAllowing private developers to set tax rates

Explanation

TIF redirects the property tax increment (increase in tax revenues above a base level) generated by new development in a designated area to fund public improvements that support that development.

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