Using Taxation for Access
Coastal Access Toolkit
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Common Law & Statutes
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Case Studies: Using Tax Policy for Access

The Nantucket Islands Land Bank

The Nantucket Islands Land Bank was created to acquire, hold and manage important open space resources and endangered landscapes of Nantucket Island for the use and enjoyment of the public. The program was adopted by the voters of Nantucket and established by a special act of the Massachusetts Legislature in 1983. Land Bank revenue is derived from a two percent real estate transfer fee which is levied against most real estate transfers on the island. The Land Bank competes in the open market to acquire land which provides the public a wide range of opportunities. The Land Bank currently holds beaches, wetlands, aquifer recharge areas, moorlands, heathlands, rare species habitat, ocean, pond and harbor frontage, and properties for passive and active recreation.

Bay County Impact Fees Program

Bay County, Florida, charges several different types of impact fees on new development projects. One of the impact fees charged to new residential development is the Park and Recreational Facilities Impact Fee, which is based on the assumption that new residential development will increase the need for park facilities, including beach access sites. Revenue from the fees is then used to help purchase land and create new parks, in proportion to the increased use projected by the development.