Guide · Local Government Finance

Local Development Finance: A Comprehensive Guide to Special Districts, Special Assessments, Impact Fees, and Tax Increment Financing

26 U.S.C. § 103

Type
Guide
Jurisdiction
National
Date
2025-01-18
Topic
Local Government Finance

This guide is a systematic reference on local development finance. Part 1 covers special assessments — the special benefit requirement, apportionment methods and their vulnerabilities, and the statutory procedure. Part 2 covers impact fees, the exaction framework, and the nexus study that supports a fee program. Part 3 covers tax increment financing, its mechanics, and its recurring problems. Part 4 covers special district formation and the constitutional limits on property-weighted voting. Part 5 covers the takings and land use overlay. Part 6 covers challenges and defenses to each mechanism.

Local Development Finance: A Comprehensive Guide to Special Districts, Special Assessments, Impact Fees, and Tax Increment Financing

Local Government Finance > Special Districts, Assessments, and Development Finance | Published 18 January 2025 - Updated 23 April 2026 | UpLaw - uplaw.us

Orientation

Four mechanisms fund local infrastructure outside the general tax, and each answers a different question.

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