■ Property Tax: Lower or eliminate the education portion, earmark increases for specific infrastructure projects, use sunset clauses where taxes are eliminated after projects are completed, and devise policies to ensure tax revenues grow alongside the economy.
■ Grants: Eliminate conditionality and cost-sharing, and link amounts to specific tax revenues through forms of tax-sharing.
■ Improvement Levies: Use wherever possible and explore a range of frontage charges for items such as roadways.
■ Developer Charges: Consider additional levies for "off-site" infrastructure and future maintenance, front-end development charges wherever possible, and charge differential levies to reflect the costs of providing infrastructure to different properties and locations.
■ User Fees: Create new self-financing utilities or Special Operating Entities (SOEs) out of tax-based services, and charge differential user fees for non-citizens wherever possible.
■ Borrowing: Realize that debt is a legitimate financing tool for infrastructure. Explore more avenues such as community and tax-exempt bonds, infrastructure banks, and a mechanism to employ the federal government's AAA bond rating. Employ the notion of "smart debt."