Special Taxes and Assessments

Consider special taxes and assessments to include value capture strategies that convert a portion of developer profit into public benefit.


  • Include residual land value calculations in project proformas and offer community benefits such as public open space and transportation amenities as standard project components.
  • Expect jurisdictions to levy special taxes and assessments to close infrastructure gaps in the area around the project site, either via existing Landscape and Lighting Districts or by employing Mello-Roos authority to fund capital improvements.
  • Be willing to join assessment districts such as Enhanced Infrastructure Financing Districts (EIFDs) to allocate project tax increment and property taxes toward improvements in the surrounding community.
Design Guidelines
Policy & Implementation
The Role of Local Government & Transit First Policies
Guiding Principles of Land Use
Flexible Zoning Strategies
Street Design Implementation
Revising Transportation Analysis Practices
Transportation Demand Management
Rethinking Vehicle Parking Requirements
Parking Management
Best Practices to Attract Successful Developers
Clarifying Design Expectations
Integrating Retail into Transit Oriented Development
Community Planning for Rail Transit
Additional Resources


Related Documents


Photo of playground next to grassy area with trees and apartment buildings in the background
Renaissance Park, Rancho Cordova, CA (Source: Flickr - Eric Fredericks)