The Facts

* Today, there are 241 special purpose districts that levy a local sales and use tax and there are 1,886 SPDs that impose a local property tax.

* More than 500 special purpose districts were created between 1992 and 2010, accounting for 87% of the growth of local property taxing entities. 

* From 1992 to 2010, local property tax levies increased by 188% compared to 97% for population and inflation combined. 

* The number of special purpose districts levying a local sales and use tax has skyrocketed by more than 1,900% from 1993 to 2011. 

* From 1992 to 2010, local sales tax collections grew by 160% while inflation and population growth combined increased by only 97%.


* Require a certain level of financial transparency from special purpose districts that could include: maintaining a website; posting budgets and check registers; and listing its board of directors.

* Create a formal review process to assess the current purpose and function of each SPD to determine whether it is still fulfilling its original mission.