The technique to fund public improvements with the projected increase in tax revenue is:

Tax Increment Financing (TIF) is a funding mechanism where the projected increase in property tax revenue generated by a development is used to finance public improvements in the designated area, such as infrastructure or redevelopment projects. The APA’sAICP Certification Exam Content Outline(2022), under “Plan Implementation,” defines TIF as “a method to fund public improvements by capturing the incremental tax revenue increase resulting from development within a defined district.” Option A (Impact Fee) is a one-time fee on developers to offset infrastructure costs, not based on future tax increases. Option B (Tax Abatement Program) reduces taxes to attract development, not to fund improvements. Option C (Tax Exemption Strategy) similarly involves tax relief, not revenue capture. TheCPC Study Manual(2024) states, “TIF uses the projected increase in tax revenue from a development to finance public improvements in the area,” supporting option D.