replacing a traditional property tax with a landvalue tax or a splitvalue 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 oneoff levy on developers to finance the growthrelated 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