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New Zealand

1. This is the Auckland Region District Plan. The development charges must be levied in conformity with this plan and the various "works" that are subject to charges must all be justified and contained within this plan. Chapter 9.14 deals with the charges. These documents are provided as context only to our work and show the much more rigorous planning that is in place in this jurisdiction to justify charges. View Outside Link
2. This is the Financial Contribution Policy #9 in the revised Aukland Long Term Plan for 2012-2022. It gives more detail than the Chapter 9 in the Plan contained in our first page of research. Please scan the policy for the yellow hilighted sections I note. View/Download
3. 2002 New Zealand Local Government Act. See sections 197 to 211 inhclusive starting at page 153 of 465 And note the text I have hilighted. Schedule 13 appears at page 378 of 465. View/Download
4. This is the 2012 New Zealand federal government bill to amend the Local Government Act as it deals with development charges. Plese refer to the explanatory notes and the passages I have hilighted for your ease of reference. View/Download
5. New Zealand federal government Development Contributions Review Paper. Please note the Minister's foreword. View/Download
6. New Zealand federal government "Productivity Commission" report into housing affordability. View/Download
7. New Zealand federal government website that hilights the concern of housing afordability and gives links to the commission report and follow-up adopted by the government. View Outside Link
8. New Zealand federal government Productivity Commission interim and final report into housing affordability. View Outside Link
9. New Zealand federal government response to housing affordability review commission.  View/Download
10. August 2013 New Zealand federal government cabinet paper in response to housing affordability review.  View/Download
11. August 2013 New Zealand federal government cabinet paper in response to housing affordability review. View Graphic
13. New Zealand federal government Productivity Commission interim and final report into housing affordability. View Outside Link
14. New Zealand Property Investors Assocation press release regarding the new home tax policies. View Outside Link
15. New Zealand Herald news media article about a new approach to fund infrastructure. View Outside Link


1. Colliers Land Development Cost Study, September 2010 View/Download
2. Colliers September 2010 Appendix View/Download
3. Saskatchewan Municipal Development Guide. Note: only the highlighted text where attention is brought to the ability of SK municipalities to levy development charges. View/Download
4. Canada West Foundation 2010 Report on Calgary - Paying for Urban Growth. A somewhat ponderous survey of all the arguments on both sides od paying for infrastructure. Useful statistics and Western Canada City comparisons. View/Download
5. Calgary Chamber of Commerce Report on Land Development Main focus is on City land use planning and regulatory process but useful review here of international standards to measure housing affordability and hilights the fact the New Zealand and Calgary (2007) are at the wrong end of the scale of affordability. View/Download

British Columbia

1. Province of BC, Local Government Department website explaining development cost charges View Outside Link
2. BC Local Government Act
See Division 10
s.933 - scope of development cost charges (dcc)
s.934 - calculation of dcc
s. 935 - permitted use of dcc
s. 937.01 - annual report required for dcc revenues
3. 2005 BC Provincial Government
Development Cost Charge - Best Practices Guide developed in order to assist in the preparation and administration of development cost charges by local governments. See hilighted passages.


1. Infrastructure Funding Council: Chris Lorenc Report 2011
Important in what this report does not recommend, namely a new tax on homes.


1. May 2013 Toronto News Media regarding proposed doubling of land development tax rates
View Outside Link
2. - Residential and Civil Construction Alliance of Ontario "Alternatives to Development Cost Charges for Growth Related Capital" 2011
This is a comprehensive report covering background to Ontario development cost charges, a survey of other jurisdictions, statistics on the rapid increase in these changes on home and the negative impact these charges have on home affordability. The report continues and points out that housing becomes less affordable, that it impacts most upon the poor and working families who then are forced out of the community to find housing and how this in turn, hurts the local economy as these people are then lost to the employment market. Alternatives are proposed for more stable senior levels of government support for infrastructure and in particular transportation.
3. - Ontario Development Charges Act, 1997
- See hilighted sections
4. Ontario Municipal FInance Officers Association - Submission to Provincial consultation on amending the Development Charge Act. annoatation: Interesting to note the position of Ontario municpal government that the existing tax system on homes and land development is inadequate and too rigid. They specifically cite their desire to expand transit systems as a driver for their call for the ability to increase land development taxes and remove existing safeguard that were brough into the Ontario systems to give some modest breaks to developers and home buyers.
5. Province of Ontario undetakes review of development charges legislation
View Outside Link
6. Toronto Star March, 2013 coverage of Development Charges in Ontario
View Outside Link
7. October 2013 Windsor Star coverage of developer views on provincial review of development charges act.
View Outside Link
8. Property Biz news service 2013 clip from Ontario regarding process to consult on changes to Ontario Development Charge Act
View Outside Link
9. See hi-lighted sections of summary recommendation with emphasis on transparency, accountability and ability of citizens to be able to afford new homes. Page 8 deals with rapid transit funding and pages 15-16 with the overall cost of government taxes and fees embedded in a new home.


1. Halifax Regional Municipality Infrastructure Charges best Practice Guide
Halifax region has what I would call a "middle of the road" system of land development charges covering many of the same on-sire costs as in Winnipeg. Their policy sets-out a fairly comprehensive planning justification of area and local plans with infrastructure and funding plans leading to implementation. The Nova Scotia law authorizing these charges does not provide for the many "social" type costs levied in GTA and Vancouver.
2. Nova Scotia Municipal Government Act
For your reference only


1. - Real Estate Centre, Texas A&M University, approximately 20 years ago
See: slide 29 - regarding the then high cost of homes and mpact of development taxes
slide 31 - rapid and lareg increases in development tax rates
slide 37 - missed analysis of sales tax revenues in ghovernment calculations on cost of development
slides 39-41 on the need to give critical analysis to government cost assumptions used to justify transit charges etc.
2. - California Briefing on Development Taxes by City Attorney from Carpinteria, California
This paper gives an excellent background to the court process behind the creation of Land Development Legislation in the US and in particular California. Note how in California Cities are required by law to provide annual public reports on the status and justification of development taxes and project budgets for their intended use. If this changes, or if project funding is lost thereby defeating the project, or if the disclusore laws are broken, the development taxes must be returned. The law gives development a right to sue if the terms of the fees are breached. This is the strongest form of accountability I have seen in our survey of Canadian, UK and New Zealand legislation.
3. - - Lompoc, California 2013 mandatory public report on land devemopment taxes
This is a good example of the statutory disclosure requirements on all cities collecting land development taxes in California.
3. - Lompoc, California 2013 mandatory public report on land devemopment taxes
This is a good example of the statutory disclosure requirements on all cities collecting land development taxes in California.
4. - 2007 Critique of California development tax regulatory and case law system

United Kingdom

1. New Community Infrastructure Levy 2011 - New Legislation passed to allow local government broad taxing power on new land development to fund many different types of municipal costs with explicit authority to collect taxes in one area of the community and to spend those funds in a different part of the community.
2. Economist magazine examines the grave problem posed to the British economy by rapidly increasing housing costs.
View Outside Link

C.D. Howe Institute

1. 2014 Paper: Baffling Budgets: Canada's Cities Need Better Financial Reporting. Read the hilighted text and pay special attention to page 12, footnote 17 which arrives at the same conclusion as industry in New Zealand who cal for a more pragmatic in amortizing capital infrastructure costs for new neighborhoods rather than our current approach of all on-site costs being borne up-front by the new home purchaser.

CHBA Canadian Home Builders Association

1. Top Ten Reasons Development Cost Charges Are Poor Public Policy View/Download
2. CHBA Paper Addresses "Urban Sprawl" 2004. A helpful reminder for cities to pursue inclusionary planning pilicies that give all segments of society housing choices.
3. Altus - Alternative to DCC Final Report
4. Altus - Clayton Research Challenges Common Assumptions
5. Altus - Highlights of Infrastructure Challenges
6. Altus - Tracking DCC in Reserves


1. CMHC 2010 Study of New Home Taxes, Levies, Fees and Charges on New Homes
  • This study updates the findings of two earlier reports and is a very detailed data rich report outlining the many government taxes and fees included in the cost of a new home.
  • These taxes total near $100,000 in both Vancouver and Greater Toronto in 2009 based upon a "modest" single family detached dwelling in those markets.
2. Uses of Development Cost Charges (DCC), 2005
  • In 2005 government imposed taxes and fees, including DCC's were as high as $50,326 on a single new home in Greater Toronto.
  • DCC's are different across the country.
  • Although Winnipeg does not have DCC's it does recover all on-site infrasturcutre costs and also charges an area trunk sewer charge and costs related to adjacent arterial road construction.
  • There are few checks and balances in Canada to ensure the proper application of DCC's.
  • DCC's do not take into account the benefits of new housing development creates jobs, provides greater choice for citizens, facilitates greater economic activity and creates economic spinoffs through the ecnonomy of a city.
  • Housing affordability is usually not taken into account by municipalities.
3. CMHC 2002 Report on New Home Taxes, Levies, Fees and Charges
  • A dated but still useful survey of the many taxes and government fees embedded in the price of a new homes. The paper gives both a historical perspective to the emergence and rapid growth of the taxes and a comparison of the various methods of delivering the taxes and charges across Canadian cities. An academic perspective of the theory behind the charges is also given.
  • In their early years of use the new homes taxes in BC and Ont grew by 500%.
  • The author finds that user fees and new home taxes are rarely applied correctly.
  • The taxes and levies on new homes are found to hurt the affordability of homes.
  • The taxes and levies are often inequitable as they are often not related to the actual cost of infrastructure needed to service new neighbourhoods and results in a double taxation upon new home buyers.
  • Cites a 1999 Canadian study by Skaburski who finds that new home taxes are designed to promote compact urban form as increases in the new home taxes make it more difficult for young people to enter the home market and the higher home prices caused by home taxes stops people from expanding their home purchases, which in turn helps keep people in older and smaller homes or rental units thus achieving compact urban form.
4. 2009 Study Of Government Imposed Charges On Hew Housing

Study on Residential Street Patterns in Winnipeg from LadcoView/Download
UDI Submission to City Council for the “Our Winnipeg” Public HearingView/Download

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