Transportation Impact Fees and Excise Taxes (PAS 493)
A Survey of 16 Jurisdictions
A detailed examination of the results of a survey of 16 jurisdictions that employ impact fees or excise taxes as financing mechanisms for funding growth-related transportation improvements.
Published by APA Planning Advisory Service, 2000
Format: Paperback, 62 pp.
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Impact fees, when based on a comprehensive plan and linked to a sound capital improvement plan, can be an effective tool for ensuring adequate infrastructure to accommodate growth where and when it is anticipated. Local government experimentation with impact fees has been paralleled by increasing state court involvement in the review of these fees. A general trend in the state courts has been to require a rational nexus between the fee and the needs created by development and the benefits incurred by the development.
This report examines the legal foundations for impact fees and reports the results of a survey of 16 jurisdictions, describing the impact fees and excise taxes they use to help fund transportation infrastructure. Specifically, the survey examined administration; eligibility criteria; service areas; calculation methodologies; reductions and exemptions in fees; developer participation; credits; legal challenges; and more. Contact information is provided for each community.