Urban Development Institute Taxing Growth: Analyzing the Taxes and Fees on New Housing Development

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Development Cost Charges (DCCs)

and Development Cost Levies (DCLs)

Development Cost Charges (DCCs) and Development

Cost Levies (DCLs) can be set at both the local and regional

level. These fees are levied on new developments

to fund infrastructure-related expenses that support

growth, such as water and sewer services or parks.

It is understood that growth needs to pay for growth,

however, increasing DCC and DCL rates with

inadequate notice and the layering of both local and

regional charges adds to project costs, which become

a component of the purchase price or monthly rent.

When the budgeting stage of the development process is

complete, the project viability is based-on what policies

are in place at the time. While DCCs are intended to

undergo a comprehensive review at least every five years

and can be indexed to inflation, there are a number of

municipalities that do not follow these best practices.

DCCs can increase intermittently and without a fixed

schedule. DCC and DCL changes with inadequate

notice can result in builders paying higher fees

after purchase commitments have been made and

significant redevelopment costs have been incurred.

This can impact whether the project can be built at all.

The Provincial DCC and DCL framework allows

for some in-stream protections to guard against

this challenge. Outlined in Sections 568 and 511

of the Local Government Act (LGA), a “pre-curser

application” must be in-stream, meaning a building

permit, development permit, rezoning or subdivision

application. This would satisfy the first stage of an “in-

stream” application, and the second stage would be

met if a building permit is issued within 12 months of

the adoption of the increased rates.3 These protections

set by provincial legislation were introduced over 10

years ago. Since then, the municipal approval process

has increased in complexity and staffing shortages

within municipalities have put strain on the ability to

process applications.

In the 2022 Municipal Supply and Benchmarking Study

released by the Canadian Home Builders’ Association

of B.C. (CHBA BC), it is identified that the average

municipal approval timelines in B.C. are 14.2 months for

a rezoning approval, and 13.6 months for a development

permit. In the project budgets analysed, a building

permit can take anywhere between 6-12 months for

approval. In municipalities facing staffing shortages,

permits can take even longer. The CHBA BC’s report

states that, “Shorter timelines can help improve the

responsiveness of housing supply to demand.” 4

Shorter approval timelines would provide greater

certainty that projects could qualify for in-stream

protections if DCC or DCL rate changes occurred

during the approval process. This would avoid the

builder paying higher fees than they had previously

budgeted for. In addition, phasing-in substantial DCC

or DCL increases over a multi-year period would

mitigate the budgetary impact for projects that are

in-stream but unable to receive their building permit

within the first year after the new rates are approved.

In-stream cost increases are a risk when combined

with the overall burden of taxes and fees, and make

it more challenging to develop new housing.

Developers are often required to deliver cash or in-kind

contributions for infrastructure. In Metro Vancouver,

a housing project will pay DCCs to fund infrastructure

Taxing Growth

Regional DCC Infrastructure Categories

Transportation

Water

Sewer

Municipal DCC Infrastructure Categories

Road

Sewer

Water

Drainage

Parkland Acquisition and Improvements

City of Vancouver DCL Infrastructure Categories

Road

Sewer

Water

Drainage

Parkland Acquisition and Improvements

Child Care Facilities

Replacement Housing (Social/Non-Profit Housing)

Breaking Down the Taxes & Fees

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