ABSTRACT
This conclusion presents some closing thoughts on the concepts covered in the preceding chapters of this book. The book introduces the Spatial Planning and Fiscal Impact Analysis Method. It aims to provide guidance to cities as to developing the data that is needed and ways to project fiscal impact. The book describes the state of the art in previous fiscal impact methods, including some that date back to the 1970s, along with an evaluation of their strengths and weaknesses identified by practitioners in the field. The Spatial Method requires an in-depth analysis of a city’s Comprehensive Annual Financial Report plus additional supporting information to clarify the factors that are needed to allocate revenues and expenditures to parcels. The Spatial Method deals with both operating and capital fiscal impacts. However, the practitioner could project operating fiscal impact separately and then also project capital impact based on a marginal analysis.
