With limited private land and expensive construction costs, Lake Tahoe has some of the highest priced homes in the world. Regulatory burdens like the Tahoe Regional Planning Association, TRPA, make the process of design and building more challenging, but keep a consistent standard throughout the basin. Such agencies mandate building envelope size, colors, design, and protect sensitive environmental areas (SEZ's), including streams, creeks, trees, rivers, and the lake itself. Nevada's side of the Lake tends to draw stronger pricing given the income tax climate of zero. Add to this, the quality of life offered including fresh air and water, coupled with an abundance of outdoor recreation, property will always maintain its lofty values.