Local improvement levies are likely being used to their maximum effect given their strong advantages. However, cities should also watch closely what is happening in Winnipeg with the public consultations on the "New Deal" proposal. Winnipeg has undertaken a bold initiative at municipal tax reform, seeking to drastically cut property taxes and replacing the lost revenue with a different mix of taxes and user fees. One component of this plan speaks to increasing frontage levies as part of the swap.
Such a move begins to sort out some of the reverse incentives highlighted earlier, and is part of a process that may have merits that go well beyond the local situation in Winnipeg. As the National Guide to Sustainable Municipal Infrastructure argues, increased usage of local improvement levies, wherever feasible, should be part of any broad policy directing local municipal infrastructure plans (NGSMI 2002). In Calgary, for example, some local communities have agreed to special tax levies to maintain parks and community spaces at a higher standard.