Question 1

Who pays?

Accepted Answer

Identify all sources of funding, including taxes, fees, and debt. Clarify whether costs are borne broadly by taxpayers or more directly by users. Where financing is used, include long-term obligations such as debt service. The objective is to make the full burden visible, regardless of how it is labeled or distributed.

Question 2

Who benefits?

Accepted Answer

Describe the primary and secondary beneficiaries of the project. Distinguish between broad public benefit and more concentrated or specialized use. Identify whether benefits accrue generally across the community or primarily to specific groups, organizations, or geographic areas.

Question 3

Who uses the project?

Accepted Answer

Assess expected usage based on realistic demand. Distinguish between peak use and average use, and identify periods of low or idle capacity. Where projections are used, clarify assumptions. The goal is to understand how the asset will actually be used over time.

Question 4

What does it fully cost over time?

Accepted Answer

Present total lifecycle cost, including capital, financing, operations, maintenance, and replacement. Include indirect impacts such as land use, foregone tax revenue, and the opportunity cost of alternative uses, including potential private taxable development where applicable. Costs should be consolidated into a single, clear view rather than distributed across multiple sources.

Question 5

What are the alternatives?

Accepted Answer

Identify at least two realistic alternatives, including lower-cost options, phased approaches, or private provision where applicable. Explain why the proposed project is preferable. This ensures the decision reflects comparison, not just evaluation in isolation.

Taxpayer Test

Overview

Usage

Access

The Five Questions

Who pays?

Who benefits?

Who uses the project?

What does it fully cost over time?

What are the alternatives?

Where It Fits

Output