Transportation System Plan 2018-2038

Washington County , while The Dalles, Sandy and Tillam ook adm inister their own local gas taxes. 22 Inform ation collection from the ODOT Fuels Tax Group indicates that Woodburn collects a monthly average of about $10,000 in local gas taxes from a $0. 01/gallon tax, equivalent to about $6 per capita annually . Pendleton brings in about $275,500 annually from its local gas ta x, equivalent to about $15 per capita. In The Dalles, a three-cent local option gas tax y ields about $300,000 per year, or $25 per capita. The City of Sandy has a $0.01/gallon local gas tax that y ielded about $150,000 in 2001, or about $27/capita. Using 2002 statewide per capita gas consum ption (1 .567 m illion gallons and a stateside population of 3,505,000 – or 447 gallons/person), a range of annual revenue was dete rmined based on the City of Medford’s existing population of about 63,500: • $0.01/gallon would y ield about $285,000 annually • $0.02/gallon would y ield about $570,000 annually • $0.03/gallon would y ield about $855,000 annually The foregoing analy sis assum es uniform price elasticity for gasoline with the addition of this range of tax. The per capita tax rate equates to about $4.50/person for the population of Medford. It should be noted that per capita revenue estim ates are unique to each jurisdiction as they are based on the proportionate share of resident and non-resident gasoline purchases. A local option gas tax would be borne in part by non-residents who also contribute to the need for m aintenance, operations and street im provem ents on the City’s roadway system . As a regional center for Southern Oregon and Northern California, it is likely that drivers who live outside of Medford purchase a relatively high share of the gasoline pumped in the City. Local Vehicle Registration Fee As only counties can enact a local vehicle registration fee in Oregon, such a program would have to be developed cooperatively with Jackson County . Local Improvement Districts (LIDs) Local improvem ent districts levy special assessm ent charge on property owners within a defined area such as a neighborhood, street frontage or industrial/com mercial district, with each property assessed a portion of total project cost. LIDs are com monly used for street paving, drainage, parking facilities and sewer lines. The justification for such levies is th at many of these public works im provem ents provide a direct benefit or enhancem ent to the value of nearby land, thereby providing direct financial benefits to its owners. LIDs are used ty pically for local street projects that cannot be funded through other means. State law and City code govern the form ation of LIDs, the assessm ent m ethodology , and other factors. LIDs are usually funded by the participants, but m ay also be com bined with other funding sources to leverage all available resources. Transportation Benefit Districts (TBDs) While not com mon in Oregon, TBDs are quasi-m unici pal corporations used in Washington and other states to fund a specific transportation improvem ent or facility . TBDs can im pose a property tax and/or impact fees on properties within a defined boundary . Tax-Increment Financing Similar to urban renewal districts, a tax increm ent financing district assesses an increm ental increase in property taxes on parcels within a defined area to fi nance im provem ents that are expected to increase the values of properties within the district. 22 Oregon Depart ment of Transport ation, Fuel s Tax Gr oup, web page, M ay 2003. Inform ation on speci fic am ounts provi ded by e-mail from Fuel s Tax Group st aff, M ay 2003. Medford Transportatio n System Plan 13-34 Plan Goals and Implementation