Impact Fee Map
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Enabling act · 1992

Construction fees in Idaho

This state has a general impact fee enabling act. Local governments here charge under a statewide statute, which means there are written limits on what can be charged, how it must be calculated and when it must be refunded.

Statutory citation

Idaho Code § 67-8201 et seq.

Guiding standard in the act: proportionate share; reasonably relates. That phrase is the ceiling on what may be charged, and it is the cheapest argument a fee payer has.

Your fee stack in Idaho

Answer four things and get the list of every body that can bill this project, what each one is allowed to charge for, and the rights your state's law gives you before you pay.

What Idaho says about your project

Idaho has one of the more demanding planning packages: written analysis, service areas, project list, growth projections and explicit level of service standards are all required.

A 2002 amendment on revenue credits, written with one large taxpayer's dispute in view, left real uncertainty about how credits should be calculated for an existing business that expands.

Local governments can enter agreements with fire, water, sewer and irrigation districts to plan and spend fee money jointly.

What the fees may pay for

7 of 10 facility categories are eligible here. A charge for anything not on this list is resting on some other authority, and that is a fair question to ask.

Facility typeEligible for impact fees
Roads and transportationYes
Water facilitiesYes
Wastewater and sewerYes
Stormwater and drainageYes
Parks and recreationYes
FireYes
PoliceYes
LibrariesNot listed
Solid wasteNot listed
SchoolsNot listed

What the jurisdiction had to do first

These are the homework requirements in the act. Where one is required and missing, that is a procedural defect you can raise without a lawyer.

Planning requirementIn the act
Written analysis requiredYes
Service areas requiredYes
List of projects requiredYes
Growth projections requiredYes
Level of service standards requiredYes

Timing, credits, refunds and waivers

ProvisionWhat the act says
When the fee may be collectedbuilding permit
Recoupment of prior costs allowedYes
Waivers expressly authorizedaffordable housing; taxing districts
Waived fees must be backfilledyes
Advisory committee5 or more
Development industry representationat least 2 members
Notice before a new or increased fee2 weeks
Spend-or-refund window8 years (11 with a finding of cause; up to 20 for wastewater and drainage)
Required update frequency5 years
Administrative share allowedstudy cost

What to do next in Idaho

  1. Confirm whether your parcel is in a city or unincorporated, then pull the taxing district list from the assessor's record. Why that list is the real fee list.
  2. Request the current adopted fee schedule and a written fee estimate for the address. The six-step sequence.
  3. Call each utility separately. Tap fees usually sit outside the act, and are often the largest line.
  4. If you are dedicating land or building improvements, request the credit in writing before assessment. How to ask.
  5. Calendar the refund date. Unspent fees here come back after 8 years (11 with a finding of cause; up to 20 for wastewater and drainage). Almost nobody claims these.
  6. Pay under protest if you intend to dispute anything at all. What that preserves.

Other states

Read this before you rely on anything here. Impact Fee Map describes who is legally allowed to charge new construction, for what, and what a fee payer's rights are under state law. It does not publish fee amounts for any city, county or district, and it never will, because no source keeps thirty-nine thousand local schedules current and a stale number is worse than none. This is not legal advice, not a fee quote and not a substitute for the adopted fee schedule of the bodies with jurisdiction over your parcel. Statutes change; verify against the current text and confirm every figure in writing with the agency that will bill you.