Orange County NC Website
nity has formally taken the necessary steps to ensure <br />that private investment in redevelopment will not <br />be hindered by existing zoning regulations or other <br />land use policies. First put into place by the Michigan <br />Suburbs Alliance in 2005, the state - funded program <br />consists of an eight -step process that included com- <br />munity visioning, training for public officials, evalua- <br />tion and streamlining of development regulations and <br />tools, marketing, and plan review processes.38 While <br />not yet widely in use, this model is flexible enough <br />to be applied in diverse areas in need of investment, <br />including in rural communities. <br />Split-rate tax <br />Split -rate or two -rate property tax policies divide the <br />property tax into two parts, focusing one part of the <br />tax rate on building value and improvements and <br />the other part on the value of the land. This type of <br />tax reduces the tax on the building, creating incen- <br />tives for maintaining and improving properties, and <br />increases the value of land, reducing land speculation <br />and encouraging infill development. While the split - <br />rate tax is a promising strategy for rural areas, very <br />few states allow jurisdictions to adopt it. The two -rate <br />tax has been particularly successful in Pennsylvania, <br />where it has been allowed since 1913. Nearly 20 cities <br />have adopted it, and most saw an increase in building <br />permits issues after adopting the two -rate tax, suggest- <br />ing that it does, in fact, encourage infill development <br />and lead to the revitalization of downtowns and town <br />centers. Several other states also permit the use of a <br />110 <br />Putting Smart Growth to Work in Rural Communities 21 <br />split -rate tax. In Hawaii, it is allowed in all jurisdic- <br />tions but has been adopted only in Kauai County. <br />Virginia and Massachusetts allow split -rate taxation in <br />specific jurisdictions.39 <br />Strategy 2.c. Build on past community <br />investments <br />Adaptive reuse <br />Reusing existing buildings rather than demolishing <br />the old and then building anew preserves histori- <br />cally important buildings and conserves energy and <br />resources. Rehabilitation of existing buildings for <br />public and civic space provides access to tourists as <br />well as local residents who are curious about unique <br />local cultural heritage. Throughout the country, <br />historic rural sites such as barns and mills have been <br />creatively reused in a way that preserves their his- <br />toric significance while meeting modern needs such <br />as office space, parking, or administrative centers. Fed- <br />eral and state tax credits as well as local policies like <br />flexible building codes can help make such projects <br />financially feasible. <br />School rehabilitation <br />As communities grow larger and /or older, they face <br />the need for updated educational facilities. Neighbor- <br />hood schools typically provide historic, sentimental, <br />and even health and safety benefits to neighboring <br />residents, whose children may be able to walk to <br />school. Demolishing old school buildings in favor of <br />The three -story Albemarle <br />High School building, located <br />In a residential neighborhood <br />In Albemarle County, <br />North Carolina, one block <br />from the central business <br />district, has been a part of <br />the community since 1924. <br />Despite Initial opposition <br />from the school board, the <br />community rallied to save <br />the building from demolition. <br />In 2002, it was renovated as <br />Central Elementary School, <br />and residents believe the <br />renovation has contributed to <br />the continued vitality of this <br />rural community. <br />Photo courtesy of Albemarle Downtown <br />Development Corporation <br />