https://doi.org/10.1177/0891242419877944
Economic Development Quarterly
1–15
© The Author(s) 2019
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DOI: 10.1177/0891242419877944
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Research and Practice
Local governments utilize tax increment financing (TIF) to
reverse depreciating property values, particularly in dis-
tressed areas. TIF districts retain a proportion of their prop-
erty tax revenues to finance development initiatives in the
area and attract private investment. In the early years of TIF,
only the most depressed communities were considered for
the program. Across the nation, however, several states and
cities removed or diminished the blight standard when desig-
nating TIF districts. Research shows that nonblighted TIF
districts perform at much higher levels, and earlier in the pro-
cess as a result of their better economic positions, whereas
blighted TIFs are not immediately prepared to compete for
private investment, thus require more investments and time
to experience noticeable growth (Briffault, 2010; Huddleston,
1982; Lester, 2014). While previous analyses of blight and
TIF performance relied on individual indicators of blight, we
focus on understanding the correlation between overall lev-
els of blight and changes in the equalized assessed valuation
(EAV) of property within TIF districts.
Flexibility in the blight standards used to adopt TIF dis-
tricts in Chicago, Illinois facilitated the adoption of more
than 160 TIFs across communities that vary substantially in
the presence of blight, both physical and economic, as well
as racialized groups. Local critics argue that Chicago’s most
blighted TIF districts exist in communities with predomi-
nantly non-White populations, and TIF fails to adequately
address blight in these particular spaces (Jorvasky, 2015;
Jorvasky & Dumke 2015; McGhee, 2016; Spielman, 2015).
In this study, we purport to test the validity of these claims by
investigating if TIF district performance (change in EAV)
negatively correlates to the current levels of physical and
economic blight in districts. Using an interaction variable
(blight × race), we also examine whether this relationship
changes according to the proportion of non-White residents
in the district.
The analysis involves two composite blight measures.
Aggregating conventional indicators of both blight types
permits the measurement of overall physical and economic
blight while also reducing the potential for multicollinearity
resulting from the inclusion of related variables in the same
estimated regression models (Nathan & Adams, 1976). To
test the correlation between physical and economic blight,
race, and TIF performance, we conducted quantile regres-
sion analysis (QRA).
877944EDQ XX X 10.1177/0891242419877944Economic Development QuarterlyBlackmond Larnell and Downey
research-article 2019
1
Loyola University, Chicago, IL, USA
2
Grand Valley State University, Grand Rapids, MI, USA
Corresponding Author:
Twyla Blackmond Larnell, Department of Political Science, Loyola
University, 1032 West Sheridan Road, Coffey Hall 3rd Floor, Chicago, IL
60660, USA.
Email: tblackmondlarnell@luc.edu
Tax Increment Financing in Chicago: The
Perplexing Relationship Between Blight,
Race, and Property Values
Twyla Blackmond Larnell
1
and Davia Cox Downey
2
Abstract
Cities use tax increment financing (TIF) to trigger growth in blighted communities. Critics argue that Chicago’s broad
conceptualization of “blight” facilitates the designation of TIF districts that do not resemble conventional notions of blight,
bolstering their natural ability to generate capital, thereby exacerbating the gap between wealthy and poor minority spaces.
This study examines Chicago’s TIF districts to determine whether blight levels and percentage of non-White residents
interact to reduce the effectiveness of TIFs measured as the change in the equalized assessed valuation (EAV) of properties.
Using composite indices to measure physical and economic blight, the results of a quantile regression analysis indicate
that economically blighted TIFs with predominantly non-White populations outperform other districts. These findings run
counter to expectations given that TIFs report high rates of growth in property values, yet they remain substantially blighted.
This suggests a need to reconsider change in equalized assessed valuation as the measure of TIF effectiveness given that the
“growth” in TIFs does not seem to reflect a higher quality of life for residents.
Keywords
tax increment financing, property values, blight, Chicago