Fiscal and Spatial Impacts of Church-Owned Property on a Municipality -- A Case Study of Lee's Summit, Missouri

This thesis examines the fiscal and special impacts of a large tax-exempt property, owned by the Mormon Church, on the City of Lee's Summit. It estimates the property tax revenue loss of the local municipal and the influence of the property on the City's development structure. The study proposed two extreme scenarios to offer a range of the possible impacts. The first scenario explores the maximum tax revenue loss and minimum spatial influence, while the second scenario examines the minimum tax revenue loss and maximum spatial influence. This study employs the average multiplier projection approach of Fiscal Impact Analysis to examine these two scenarios. From the results, this study observes the possible range of Lee's Summit's property tax revenue loss would be from $42,721 to $9,983,661. This study argues that the realistic possibility of church-owned properties' impacts would be close to the second scenario. The tax revenue loss to the City in fiscal year 2014 would be close to $42,721, which is less than 1% of municipal property tax revenue in 2014. However, the city would experience significant influence with regard to its spatial structure of development due to the church-owned property. Although the study area does not exert a significant impact on the City's finances and growth, it probably has a significant negative impact in the long run, because the City would face a shortage of developable land after several decades

Name thesis:degree_name

M.A.

Discipline thesis:degree_discipline

Geography

Grantor dc:publisher

University of Kansas

Year dc:date.issued

2014

Author dc:creator

• Ding, Jiefang

Advisor dc:contributor.advisor

• Warf, Barney

• fiscal impacts
• local municipality
• tax revenue
• tax-exemption

Language dc:language.iso

en

Dc Identifier Other

https://www.proquest.com/LegacyDocView/DISSNUM/10185950

OAI identifier oai:identifier

oai:kuscholarworks.ku.edu:1808/37519