ABSTRACT
This chapter shows how the Spatial Method of Fiscal Impact and Planning Analysis works. The Spatial Planning and Fiscal Impact Analysis Method is a different approach to measuring the impact of land development, particularly with regard to fiscal impact, compared to other methods. It recognizes that all revenues and expenditures are spatially related. It takes advantage of readily available data that reflect the flows of revenues and expenditures in a city, using the tools of Geographic Information Systems. The Spatial Method is based on the premise that nearly all revenue a city collects is based on geographically distributed factors, such as the value of land parcels that generate property taxes, or population and employment that generate sales taxes. The Spatial Method has its foundation built upon a parcel-level planning database. Planners are often asked to determine the fiscal impact of new development, usually within a short timeframe.
