Judging from letters to the Journal-World’s Public Forum, a number of Lawrence residents already have decided they don’t like the city’s new Community Improvement Districts that will be allowed to charge up to 2 percent additional sales tax to finance certain property improvements.

The first proposal for such a district is scheduled to be officially received by the Lawrence City Commission at it’s meeting on Tuesday. Detailed plans for the proposed district located near 23rd Street and Ousdahl Road aren’t likely to lessen anyone’s concerns.

The proposal includes the property currently occupied by Hobby Lobby on the southwest corner of the intersection and three smaller properties on the north side of 23rd Street, just west of Ousdahl. The preliminary budget submitted by the development group seeking the CID designation calls for restaurants on all three of those properties.

The proposal seeks permission for the businesses to collect 1 percent additional sales tax instead of the maximum 2 percent allowed in the state law. Projections indicate that income from that extra sales tax will cover almost the entire cost of $1.5 million in property improvements in about 22 years.

What exactly will that money pay for? The plan outlined by the developer calls for $184,000 in asphalt parking improvements and about $44,000 in sidewalk repairs. Also included are about $63,000 in curb and gutter work and $77,000 in landscaping and irrigation. The biggest single item is $487,000 for “building improvements.” The narrative about the project refers to replacing roofs, external painting and building repairs and replacement or repair of mechanical systems. Another $290,000 is set aside for a “tenant improvement allowance,” apparently to be used to adapt buildings to specific tenants’ use. Other items slated for the special tax revenue are lighting, handicap parking, fencing, signage, trash enclosures and a $48,000 “contingency.”

There’s no doubt that improvements to this property, portions of which currently are vacant and dilapidated, will benefit the city by creating a more attractive retail area on a major city thoroughfare. However, the most direct beneficiaries of the project will be the property owners who will be able to use special sales tax money to upgrade their property and increase both its market and rental value. When that property is sold, the property owners, not the public, will benefit.

Some people may see this as a legitimate tool to encourage retail redevelopment. Others may see it as a questionable transfer of public taxing authority for a non-public purpose. For many who oppose CIDs, it’s a matter of principle more than a matter of money — that, along with the fact that an increased sales tax that only shows up in the fine print of a cash register receipt is sort of a sneaky way to raise money to cover some of your costs of doing business.

It will be interesting to see whether public reaction to the CID taxes has much, if any, impact on businesses in the district. At least a few people have promised to stand on principle and boycott any business that charges the extra tax, but concern about the 1 percent tax is likely to fade over time.

Perhaps the bigger issue is how widespread the special taxing districts will become. They provide an attractive source of extra revenue that city commissioners may find difficult to control.