When any developer applies for permits in a community, the local government becomes very involved. Even if only a single house or business is being built, there will be an impact on the community that should be positive for property values. Houses tend to have vehicles and children, so there will be a larger need for road repair and school expansion. When a business is built, it will attract outsiders from other towns in the area, and the roads are the largest concern.
Impact fees are the way taxes are collected to ensure the community is protected from the higher cost of maintenance for roads, schools and other infrastructure. Some towns have established a fee schedule for each house or business to be built in the future, but others are willing to negotiate with developers. In the end, the impact fees will be applied wherever necessary to keep the town running as smoothly as possible as it absorbs the new population created by new builds.