A provision in Marion County's H4079 creates a new taxing district that can impose unlimited special assessments on retail property owners—and most don't know it exists yet.
Most retail owners in Marion County don't realize that a new provision in H4079 could create an ongoing, uncapped financial obligation on their property. The bill establishes the Uplands Stewardship District, and buried within it is language that gives this new district broad power to levy special assessments on every business property within its roughly 5,161-acre boundary—with no stated dollar limit.
Here's what you need to know.
Section 6(18) on Page 90 of H4079 authorizes the Uplands Stewardship District to impose three types of assessments on property owners and occupants within its boundaries:
Special assessments for district operations and improvements; benefit special assessments tied to specific projects; and maintenance special assessments for ongoing upkeep. Critically, these assessments attach as liens on your property that rank equally with county tax liens—meaning they have the same legal standing as property taxes and can be enforced the same way.
The provision requires mandatory use of district facilities by all property within the boundary. There is no cap on assessment amounts stated in the statute.
Any retail business that owns property or leases space within the district's boundaries is subject to these assessments. Unlike optional improvement districts that property owners can opt into, this district's assessments are mandatory for all parcels in the zone. Tenants may also face costs if landlords pass assessments through in lease agreements.
The provision becomes effective upon the bill becoming law (Section 8, Page 100). One element—the ad valorem tax portion of assessments—requires a subsequent referendum before implementation. However, the authority to levy special assessments and benefit assessments does not require voter approval and takes effect immediately.
This means the district could begin assessing property owners before a referendum occurs.
If your retail location falls within the district boundary, you face a new, perpetual financial obligation with no maximum limit. Unlike a one-time special assessment, these are ongoing costs that will recur annually or as determined by the district. Because assessments attach as liens coequal with tax liens, non-payment carries the same enforcement consequences as unpaid property taxes.
This affects your operating costs, property valuation, lease negotiations, and long-term financial planning. It's a material change to the cost of doing business in that zone.
Retail owners in Marion County should verify whether their property falls within the Uplands Stewardship District boundary and understand the district's initial assessment plans. The district's governing board will determine actual assessment amounts, which are not yet public.
The Marion County Chamber of Commerce and local business associations have prepared a property-owner guide to H4079's Uplands Stewardship District provisions, available free to members and affected businesses.