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 municipal policies and Land Policies Ingram
Proceedings of the 2009 Land Policy Conference
Hong
Edited by Gregory K. Ingram and Yu-Hung Hong

Municipal revenues and LAND POLICIes

roperty rights are fundamental to the conceptualization and implementation
of sound land policies, which require a good understanding of how public
and private property rights are conceived, applied, and balanced in different
institutional environments.

To take stock of current research on this subject, the Lincoln Institute of Land
Policy in June 2008 convened a group of international scholars from different
disciplines including economics, law, political science, and planning to discuss their
work on the nexus between property rights and land policies. The chapters and
commentaries in this book summarize the conference participants’ perspectives on
the subject and are organized under three key themes:

— the linkages between the design principles for property rights institutions and

Municipal Revenues
the political and cultural history in countries including China, Estonia, Russia,
the United States, and Vietnam;

— private property rights, the public interest, and compensation for eminent
domain and regulatory takings in Brazil, Colombia, Mexico, the United States,
and selected Western European countries; and

— the effectiveness and fairness of using varied property rights approaches to reduce
poverty, promote environmental conservation, and provide affordable housing.

Chapter authors:
and Land Policies
R. Jerome Anderson • Antonio Azuela • Abraham Bell • Dallas Burtraw •
Stephen B. Butler • Klaus Deininger • Keri-Nicole Dillman • Joseph K. Eckert •
Robert C. Ellickson • Gershon Feder • Edésio Fernandes • Lynn M. Fisher •
Harvey M. Jacobs • Jerold Kayden • Gerald Korngold • Elinor Ostrom •
Dwight H. Perkins • Vincent Renard • Bertrand Renaud

Gregory K. Ingram is president and CEO of the Lincoln Institute of Land Policy
and cochair of the Department of International Studies.

Yu-Hung Hong is a fellow at the Lincoln Institute

of Land Policy and a visiting assistant professor at
Massachusetts Institute of Technology.

Edited by Gregory K. Ingram and Yu-Hung Hong

Ingram cover.09.indd 1 1/20/10 8:06 PM

Municipal Revenues
and
Land Policies
Municipal Revenues
and
Land Policies

Edited by

Gregory K. Ingram and Yu-Hung Hong

 © 2010 by the Lincoln Institute of Land Policy

All rights reserved.

Library of Congress Cataloging-in-Publication Data

Municipal revenues and land policies /
edited by Gregory K. Ingram and Yu-Hung Hong.
p. cm.
Includes bibliographical references and index.
ISBN 978-1-55844-208-5 (alk. paper)
1. Municipal finance—United States. 2. Land use—Government policy—United States.
I. Ingram, Gregory K. II. Hong, Yu-Hung. III. Lincoln Institute of Land Policy.
HJ9141.M86 2010
336.2'014—dc22 2010006976

Designed by Vern Associates

Composed in Sabon by Achorn International in Bolton, Massachusetts.

Printed and bound by Puritan Press Inc., in Hollis, New Hampshire.
The paper is Rolland Enviro100, an acid-free, 100 percent PCW recycled sheet.

manufactured in the united states of america

 CONTENTS

List of Illustrations ix
Preface xiii

The Importance of Municipal Finance 1

1. Municipal Revenue Options in a Time of

Financial Crisis 3
Gregory K. Ingram and Yu-Hung Hong

2. Financing Cities 26
Robert P. Inman

Intergovernmental Transfers and Municipal Fiscal Structures 45

3. Intergovernmental Transfers to Local Governments 47

David E. Wildasin

commentary 77
Michael Smart

4. Trends in Local Government Revenues:

The Old, the New, and the Future 81
J. Edwin Benton

commentary 113
Jocelyn M. Johnston

5. Creative Designs of the Patchwork Quilt of

Municipal Finance 116
Michael A. Pagano

commentary 141
Carol O’Cleireacain
vi Contents

Broad-Based Local Taxes and Development Impact Fees 145

6. The Contribution of Local Sales and

Income Taxes to Fiscal Autonomy 147
John L. Mikesell

commentary 179
Cynthia L. Rogers

7. The Effects of Development Impact Fees on

Local Fiscal Conditions 182
Gregory S. Burge

commentary 213
Albert Saiz

8. A New Financial Instrument of Value Capture in São Paulo:

Certificates of Additional Construction Potential 218
Paulo Sandroni

commentary 237
Margaret Walls

Financing Submunicipal Services 241

9. Governance Structures and Financial Authority in

Submunicipal Districts: Implications for Fiscal Performance 243
Robert J. Eger III and Richard C. Feiock

commentary 268
Richard Briffault

10. Does a Rising Tide Compensate for the Secession of the

Successful? Illustrating the Effects of Business
Improvement Districts on Municipal Coffers 271
Leah Brooks and Rachel Meltzer

commentary 303
Lynne B. Sagalyn
Contents vii

11. Does TIF Make It More Difficult to Manage Municipal

Budgets? A Simulation Model and Directions for Future
Research 306
David F. Merriman

commentary 334
Mark Skidmore

12. Homeowners Associations and Their Impact on the

Local Public Budget 338
Ron Cheung

commentary 367
John E. Anderson

Capital Financing of Infrastructure 371

13. Complex Debt for Financing Infrastructure 373

Jeffrey I. Chapman

commentary 395
Mark D. Robbins and William Simonsen

14. Prospects for Private Infrastructure in the United States:

The Case of Toll Roads 399
José A. Gómez-Ibáñez

commentary 428
José C. Carbajo

Comparisons of the Property Tax with

Other Revenue Instruments 431

15. An Analysis of Alternative Revenue Sources for

Local Governments 433
David L. Sjoquist and Andrew V. Stephenson

commentary 474
William F. Fox
viii Contents

16. The Best of Times or the Worst of Times? How Alternative

Revenue Structures Are Changing Local Government 476
Tracy M. Gordon and Kim Rueben

commentary 497
Michael J. Wasylenko

Contributors 507
Index 511
About the Lincoln Institute of Land Policy 536
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 ILLUSTRATIONS

Tables
1.1 Municipal Revenue Structures by Region, 2002 6
1.2 Municipal Revenue Structures by Population, 2002 7
2.1 Efficiency Performance of Philadelphia Local Taxes 33
C3.1 Estimates of the Determinants of Budget Surpluses, 1989–2007 79
4.1 Intergovernmental Transfers and Own-Source Revenues by Region,
1962 and 2002 88
4.2 Intergovernmental Transfers and Own-Source Revenues by Population,
1977 and 2002 92
4.3 Revenue from Various Taxes as a Percentage of General Revenue,
1962 and 2002 96
4.4 Property Taxes, Other Taxes, and Federal and State Transfers by
Region, 1962 and 2002 101
4.5 Property Taxes, Other Taxes, and Federal and State Transfers by
Population, 1977 and 2002 103
5.1 Revenues as a Percentage of Total Revenue 120
5.2 Real per Capita Revenue 123
5.3 Net Tax Exporting, 2000 135
6.1 General Sales and Income Tax Revenue in Local Revenue Systems,
Fiscal Years 1996–1997 and 2005–2006 150
6.2 Application of Local Sales Taxation Across the States, 2009 154
6.3 Application of Local Income Taxes Across the States, 2009 157
6.4 Combined State and Local Sales Tax Rates in Cook County, Illinois,
May 2009 160
6.5 Growth and Stability of Collections from Local Property, Sales, and
Income Taxes, Fiscal Years 1984–1985 Through 2005–2006 170
6.6 Horizontal Fiscal Imbalance and Local Nonproperty Taxes 174
7.1 Nationwide Impact Fee Usage 186
7.2 Recent Trends in States with Intensive Impact Fee Usage 189
7.3 Impact Fee Revenues in Florida 190
7.4 Impact Fee Levels in Florida 193
C7.1 Correlations of Wharton Exaction Index 214
C7.2 Exactions Versus Delays 215
C7.3 Exactions and Development Costs 216
8.1 CEPACs in Twelve Selected Projects in Faria Lima UO, 2000 225
8.2 Public and Private Auctions of CEPACs in Faria Lima UO, 2004–2009 227
8.3 Public and Private Auctions of CEPACs in Agua Espraiada UO,
2004–2009 228
ix
 Illustrations

9.1 Data Composition 253

9.2 Variables and Hypotheses 254
9.3 Simple Statistics 256
9.4 Random Effects Estimation Results 259
9.5 Relative Effects of Functional Type Services 261
10.1 Describing BIDs in New York and Los Angeles 283
10.2 Case 1: BID Services Are Substitutes for Municipal Public Goods 291
10.3 Case 2: BID Services Are Complements to Municipal Public Goods 293
10.4 Case 3: BIDs Change the Distribution of Tax Share 294
A10.1 BID and NonBID Cities 299
A10.2 Case 1: BID Services Are Substitutes for Municipal Public Goods 300
A10.3 Case 2: BID Services Are Complements to Municipal Public Goods 301
A10.4 Case 3: BIDs Change the Distribution of Tax Share 302
11.1 Summary Statistics About Root Means Square Error and Property
Values, Expected Growth Causes TIF 322
11.2 Summary Statistics About Root Means Square Error and Property
Values, TIF Causes Growth 327
C11.1 Municipal Tax Rate Regression Results 336
C11.2 Overlying Tax Rate Regression Results 337
12.1 HOAs by Size and by Type, 1980 and 2003 347
12.2 HOA Units by Size and by Type, 1980 and 2003 349
12.3 Summary of 2003 Budgets of HOAs with Reported Data 350
12.4 2SLS Regression Results on Local Expenditures 353
12.5 Summary Statistics of Revenue Variables 357
12.6 2SLS Regression Results — Revenue Variables 359
13.1 Negotiated and Competitive COP Issuance, 2008 379
13.2 Average Interest Rates of Bonds in California 383
13.3 Increases Necessary to Offset Delusional Bias in Infrastructure
Expenditure Estimates 390
14.1 Expressway and Freeway Mileage in the United States, 1980–2007 401
14.2 The First Generation of Private Toll Road Projects Completed in the
United States 406
14.3 Selected Second Generation of Private Toll Road Projects Proposed or
Completed in the United States 411
14.4 Toll Roads in the United States 413
15.1 Local Sales Taxes as a Percentage of Local Tax Revenue, 2006 436
15.2 The Burden of the Impact Fee 459
16.1 Percentage of Total Revenue from Property Tax: Levels of Local
Government 480
16.2 Percentage of Total Revenue from Property Tax: States 481
16.3 Percentage of Total Revenue from Local Income Tax, by Year and State 485
Illustrations xi

16.4 Percentage of Total Revenue from Local General Sales Tax, by Year and
State 486
16.5 Percentage of Total Revenue from Fees, Charges, and Miscellaneous
Revenues, by Year and State 488

Figures
1.1 Shares of Municipal Revenues by Source 8
3.1 Intergovernmental Transfers to Local Governments as a Percentage of
General Revenues, 1977–2006 49
3.2 Federal Transfers to State and Local Governments as a Percentage of
General Revenues, 1977–2006 50
3.3 State Government Transfers as a Percentage of Total State
Expenditures, 1977–2006 51
3.4 Federal Transfers to State and Local Governments as a Percentage of
Federal Outlays, 1977–2007 52
3.5 Federal-State Transfers as a Percentage of State-Local Transfers,
1977–2006 52
3.6 Sources of Education Financing, 1940–2005 55
3.7 Intergovernmental Transfers as a Percentage of State and Local
Government Revenues, New York, 1977–2006 65
3.8 Responses to Changes in Own-Source Revenues 68
3.9 Responses to Changes in Intergovermental Transfers 69
3.10 Responses to Changes in General Expenditures 70
3.11 Responses to Changes in Debt Services 70
C3.1 Transfers and Budget Balances, Core Provinces 78
4.1 Own-Source Revenue as a Percentage of General Revenue, 1962–2002 86
4.2 Intergovernmental Revenue as a Percentage of General Revenue,
1962–2002 87
4.3 Taxes as a Percentage of General Revenue, 1962–2002 95
4.4 Charges for Services as a Percentage of General Revenue, 1962–2002 97
4.5 Revenue from the Federal and State Government as a Percentage of
General Revenue, 1962–2002 105
5.1 Federal Aid to Municipalities and Other Local Governments 124
5.2 Municipal Revenue Reliance by State 129
5.3 Year-to-Year Change in General Fund Tax Receipts 131
5.4 Percentage of Cities Selecting Revenue Action During Previous
12 Months 137
11.1 Distribution of TIF Base as a Share of Municipal Tax Base, 2003 311
11.2 Distribution of TIF Increment as a Share of Municipal Tax Base, 2003 312
11.3 Distribution of Aggregate Tax Rates as a Share of Municipal Tax Rate,
2003 313
xii Illustrations

11.4a Distribution of Growth Rates of NonTIF Tax Base, 2003 313

11.4b Distribution of Growth Rates of TIF Increment, 2003 314
11.5a Simulated Municipal Tax Base with and Without TIF: Basic Simulation 316
11.5b Simulated Municipal Tax Base as a Share of Total Tax Base:
Basic Simulation 317
11.5c Simulated Municipal and TIF Revenue: Basic Simulation 317
11.6a Simulated Municipal Tax Base with and Without TIF: TIF Does Not
Cause Growth 320
11.6b Simulated Municipal Tax Base as a Share of Total Tax Base:
TIF Does Not Cause Growth 321
11.6c Simulated Municipal and TIF Revenue: TIF Does Not Cause Growth 321
11.7 Distribution of Variance with and Without TIF: TIF Does Not Cause
Growth 323
11.8a Simulated Total and Municipal Tax Base with and Without TIF:
TIF Causes Growth 325
11.8b Simulated Total and Municipal Revenue with TIF: TIF Causes Growth 326
11.9 Distribution of Variance with and Without TIF: TIF Causes Growth 329
12.1 HOAs in California by Type and Incorporation Year 346
15.1 Local Sales and Income Taxes as a Percentage of Total Taxes 435
15.2 Tax Burden, Georgia 446
15.3 Ohio Tax Base per Capita 448
15.4 Georgia Tax Base per Capita 448
16.1 Shares of Total Spending for Local Governments 491
16.2 Total Expenditures as a Percentage of Personal Income 492
 PREFACE

Although much public discourse about the effects of the 2008 financial crisis on
government finances focuses on federal and state budget deficits, most of us expe-
rience actual impacts at the municipal level, where governments clean streets, re-
pair roads, fight fires, prevent crime, and maintain the water and sewer systems.
What will happen if municipalities are no longer financially able to provide daily
public services to their constituents? In principle, state governments are obliged
to transfer funds to cities to cover their budget deficits because they created the
municipalities to fulfill these public service responsibilities. However, the states
themselves have huge budget deficits, so most municipalities need to deal with
their financial problems themselves. In an attempt to expand own-source rev-
enues, cities are facing voter resistance to tax and user fee increases. Curtailments
in local services will adversely affect residents’ welfare and may lead to labor and
capital out-migration.
To explore municipal revenue options during a severe economic downturn,
the Lincoln Institute of Land Policy held a conference in June 2009 to discuss
selected fiscal instruments for financing local services and infrastructure. Public
finance experts with backgrounds in economics, law, planning, and political sci-
ence were invited to exchange ideas. This book summarizes the analyses and
proposals of the conference participants.
Seven preliminary ideas emerged from the discussions at the conference and
the chapters and commentaries in this volume. First, there is no single or fast way
for municipalities to reduce their fiscal shortfalls. Because the recovery of the U.S.
economy and improvements in municipal fiscal conditions will be slow, cities
should not just focus on short-term deficit reduction. Instead they should initiate
long-term rehabilitation of municipal finances.
Second, fiscal remedies must not undermine the economic foundation of the
city and local tax bases. Municipalities may consider using development impact
fees that enable them to negotiate with investors for self-financing local develop-
ments to expand local tax bases.
Third, the property tax should be strengthened because this local revenue
source is more stable than local sales and income taxes. In reforming real prop-
erty taxation, a split-rate property tax system that can improve land use efficiency
by taxing land more than buildings and that will cause little migration of the tax
base should also be considered.
Fourth, tax hikes should be tied to service improvements. This linkage can
help persuade taxpayers to pay higher taxes for municipal services during finan-
cially challenging times. Methods such as tax increment finance and commu-
nity facility districts could be used to strengthen the nexus between government
spending and revenues.
Fifth, long-term infrastructure investment should be financed by public debt
to match actual consumption and payments for services. Yet, the use of debt
xiii
xiv Preface

financing should be transparent, and it should be scrutinized by state and local

residents.
Sixth, business improvement districts may help alleviate part of the serv-
ice responsibilities of the city by providing services that supplement local public
goods. The government will continue to supply citywide services, but it needs
to also allow local commercial districts to provide additional services in their
neighborhoods.
Seventh, inter- and intragovernmental collaboration matters. Municipali-
ties may negotiate with higher-level governments to align their expenditure and
revenue assignments. They should also work collectively with federal and state
policy makers to ensure that their interests will be accounted for when designing
nationwide fiscal reforms.
These ideas represent promising areas based on recent research and policy
analysis. As is the case with any suggested solutions for intricate policy issues,
they need to be adjusted according to local circumstances.
The publication of this book involved the aspirations and efforts of many
people. At the heart of the book are the assessments and recommendations pre-
sented by the chapter authors and commentators. We are grateful for their will-
ingness to share their insights and knowledge with us. We thank Diana Brubaker,
Jeffery I. Chapman, Gerald Korngold, Andrew Reschovsky, and Joan Youngman
for their assistance in the design of the conference and suggestions on speakers
and discussants. No conference can be successful without the endless efforts of
a planning team. We appreciate the logistical support provided by Melissa Ab-
raham, Brooke Digges, and Rie Sugihara. We are fortunate to work with a very
proficient team of editors and graphic designers that comprises Nancy Benjamin,
Carol Keller, Sybil Sosin, and Vern Associates. Special appreciation is given to
Emily McKeigue for managing the team and the entire editing and publication
processes.

Gregory K. Ingram
Yu-Hung Hong
Municipal Revenues
and
Land Policies
The Importance of
Municipal Finance
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