The development contribution is one from the property owner to local rate, with which the municipality finances the development of a property, which can be paid, in particular a housing estate. From the view of the owner or buyer the development costs have a substantial portion of the property costs.
Development means thereby the production of the use possibilities of properties by connection to en and disposal nets such as electricity, gas, public water supply and drains (technical development) as well as the connection to the road system (traffic-moderate development). An existing development is a condition for the land development of a property. It is thus a condition for the fact that from future building site development land becomes. A building permit is given in Germany even if the development of property is ensured.
For demarcation to other meanings of the expression one speaks also of development of building lots, with which one always means the technical development as well as the development for the traffic.
Similarly to the collection of development contribution for the first building of roads from the municipalities a development contribution is raised. This serves a financial participation of the property owners in a reconstruction of an existing, but strongly reorganization-needy road.
By the abbreviations "ebf" (development contribution-free) and "ebp" (development contribution requiring) one marks with the indication of a land value whether this contains the development contributions or not.
With cultivated properties the development contribution is usually paid, so that the land value is indicated "ebf" (development contribution-free).
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