The maintenance of infrastructure (roads, bridges, water and sewer systems) is a significant driver of local tax rates and municipal fiscal health. Municipalities can achieve a stronger tax base by promoting residential development that makes efficient use of town-owned roads, water, and sewer. In particular, areas served by water and sewer infrastructure represent an opportunity for denser development with a higher taxable value per acre. Though they may seem built outthese areas usually have many opportunities to promote mixed-use development through residential use of second floors, reducing lot sizes to enable greater density, and creative ways to promote infill development in vacant lots or buildings. These programs may benefit from public expenditure (a bus stop, a pocket park, or a local fund for building improvements), but the increased value can make such programs budget neutral over the long run.