Replacing a traditional property tax with a land-value tax, or a split-value tax that includes higher rates for land value and lower rates for structures or other improvements (as implemented by some municipalities in the US state of Pennsylvania), could encourage development in the urban core. A development charge is a one-off levy on developers to finance the growth-related capital costs associated with new development or, in some cases, redevelopment. These charges are levied on works constructed by the municipality, and the funds collected must finance the infrastructure needed for the development.