Taxes and charges on new housing

The objectives of this research were to:

• produce a snapshot of the current scope, reach and quantum of property taxes and charges borne by new housing
• assess the relative weight of property taxes and charges in new housing development relative to a series of benchmarks (including the final acquisition cost of the dwelling, the original land cost and available homebuyer concessions)
• identify existing regimes for funding infrastructure and the issues related to the current charging regime to fund urban infrastructure
• produce a series of core principles to guide the design of infrastructure charges / developer contributions to fund urban infrastructure based on best practice.