ABSTRACT
This book has addressed the theory, law, methods, and practice of development impact fees in the United States. The modern impact fee arose in the 1970s when constituents demanded that ever-increasing property taxes stop. Lower taxes—especially lower property taxes—have been the rallying cry of every election since that time. The property tax has long been a primary source of revenue for local governments, and property tax limitations and reforms have fallen particularly heavily on local governments. There has been no fall-off in the demand for or the cost of roads, utilities, parks, or the other items of public infrastructure that must be provided. In fact, the quantity of needed infrastructure has skyrocketed in recent years, and the quality of infrastructure that is acceptable to most citizens has also spiraled upward. For example, most parents expect public schools today to have computers, swimming pools, chemistry labs, and lighted athletic fields with modern locker rooms, which were considered “luxuries” in most areas of the country a short time ago.
