Fresno, CA vs Lincoln, CA: Development Impact Fees Compared (2026)

Fire Facilities Impact Fee - Citywide — UGM Fire Station Capital Fee (FMC 12-4.508). Confirmed verbatim, Planning MFS p.123. ADUs <750 sq ft exempt; ADUs >750 sq ft pay MFR rate.

Park Facility Impact Fee - Citywide (incl. Quimby parkland) — Confirmed verbatim, Planning MFS p.125. Total of Park Facility fee ($3,557.30) plus Quimby parkland-in-lieu/Fee(Land) component ($1,538.24). MFR total = $3,842.60 ($2,681.44 + $1,161.16), also confirmed.

Police Facilities Impact Fee - Citywide — Confirmed verbatim, Police MFS p.140 (Option II). MFR per unit = $721.23 (confirmed). ADUs <750 sq ft exempt.

Traffic Signal Mitigation Impact Fee — UGM Traffic Signal Charge (FMC 12-411). Confirmed verbatim, Planning MFS p.126. MFR = $589.56/unit (confirmed).

Citywide Locally Regionally Significant Street Impact Fee (residential, infill/urbanized) — Confirmed verbatim, Planning MFS p.124 (FMC 11-226.2). Charged PER GROSS ACRE, not per dwelling unit. Residential (Low-Medium) rate; Residential (Medium/High-High) = $17,012.38/acre. Cannot be cleanly converted to per-unit without a density assumption; excluded from per-DU total. NOTE: original row lacked excludeFromTotal=true despite unitBasis=per_acre and notes stating it is excluded; flag added by verifier for consistency.

New Growth Area Major Street Impact Fee (residential) — Confirmed verbatim, Planning MFS p.124 (FMC 11-226.2). Per GROSS ACRE. Applies to new growth areas (building permits after 7/1/2007); INCLUDES the Citywide regional street charge so it is mutually exclusive with that fee. Residential (Medium/High-High) = $53,293.61/acre (confirmed). Excluded from per-DU total (area-based + mutually exclusive variant).

Fresno Unified School District developer fee (Level 1, residential) — SEPARATE DISTRICT (Fresno Unified School District), levied on builders within FUSD boundaries. Underlying rate $4.79/sq ft (Level 1) CONFIRMED verbatim on FUSD page. Per-DU figure = $4.79 x 2,250 sq ft representative home = $10,777.50 (math verified). Commercial/industrial = $0.78/sq ft (confirmed). CORRECTION to researcher note: the FUSD source states the current CA State Allocation Board MAXIMUM residential fee is $5.17/sq ft (not $5.38 as the researcher claimed); FUSD continues to levy $4.79. Other parts of Fresno fall in Central, Clovis, or Sanger USD with their own rates.

Fresno Unified School District developer fee - per sq ft basis — Confirmed verbatim. Underlying per-square-foot rate for the FUSD school developer fee (same fee as primary schools row above, shown on its native per-sqft basis). Correctly excluded to avoid double counting.

Regional Transportation Mitigation Fee (RTMF) - single family (FCOG) — SEPARATE AGENCY: Fresno County Regional Transportation Mitigation Fee Agency / FCOG (Measure C program). Confirmed on FCOG page: market-rate SFR = $2,118; affordable SFR = $1,059; market-rate MFR = $1,642; affordable MFR = $821 per unit, effective 3/1/2020. FCOG confirmation required before the City issues a Certificate of Occupancy.

Water Capacity Fee (3/4-inch meter) — Confirmed verbatim, Public Utilities MFS. Representative base residential 3/4-inch (or smaller) meter. Larger meters confirmed: 1" = $5,670.13; 1.5" = $7,088.66; 2" = $14,171.33. FMC 6-507. Adjusted annually per 20-City Construction Cost Index.

Wastewater Facilities Sewer Charge (residential, current maps - Phase 1b) — Confirmed verbatim (Reso 95-278, adopted 10/31/95). Phase 1b rate applies to maps vested after 12/30/1995 (current). Phase 1a (maps vested 10/25/1992-12/30/1995) = $1,910.00/unit (confirmed).

Trunk Sewer Charge - Herndon Service Area (residential, representative) — Confirmed verbatim. MUTUALLY EXCLUSIVE by service area; applies only if the parcel is in a named trunk sewer service area. Rates confirmed: Cornelia $419, Fowler $344, Grantland $419, Herndon $496 per living unit. Correctly excluded from primary total because most City parcels fall under the UGM Trunk Sewer Fee (computed per-acre by Development Dept).

Transportation PFE (Public Facility Element) Fee — VERIFIED against Res. 2025-070 page-2 fee table (scanned image, read at 200 dpi). 'Proposed Area 1 PFE Fee' column = $6,642.16 per 1.00 EDU, effective Aug 1, 2025. Current Area 1 was $5,670.94 (corroborated by Annual DIF Report Attachment 2, eff. 9/1/2024). A typical SFD is 'Low Density' = 1.00 EDU for transportation (Table A-9 verified), so the per-EDU amount applies directly. Area 2 transportation = $4,832.15 (verified, excluded row). Fee escalates annually by ENR Construction Cost Index, applied 60 days after Council approval (Gov. Code 66017).

Transportation PFE Fee — Area 2 (alternative service area) — VERIFIED: Proposed Area 2 transportation = $4,832.15 in Res. 2025-070 table. Alternative PFE service area, mutually exclusive with Area 1. excludeFromTotal correctly set to avoid double-counting with the Area 1 transportation row.

Drainage PFE Fee — North of Ravine — VERIFIED against Res. 2025-070 table: Drainage – North of Ravine Proposed Area 1 = $3,556.42 per 1.00 EDU, eff. Aug 1, 2025 (used as primary). Drainage splits geographically: Area 1 South of Ravine = $1,057.29 (verified, excluded), Area 2 = $831.67 (verified). Low-Density SFD drainage factor = 1.00 EDU (Table A-9 verified).

Drainage PFE Fee — South of Ravine (alternative area) — VERIFIED against Res. 2025-070 table: Drainage – South of Ravine Proposed Area 1 = $1,057.29. Alternative drainage sub-area within Area 1 (a property pays either North OR South, not both). excludeFromTotal correctly set to avoid double-counting with the North-of-Ravine row used as primary.

Fire PFE Fee — VERIFIED against Res. 2025-070 table: Fire² Proposed Area 1 = $708.62 per 1.00 EDU, eff. Aug 1, 2025. Area 2 = $883.99 (verified). Footnote 2 verified verbatim: 'Development within the Village 1 Specific Plan area pays the Area No. 1 Fire PFE fee.'

Police PFE Fee — VERIFIED against Res. 2025-070 table: Police Proposed Area 1 = $775.28 per 1.00 EDU, eff. Aug 1, 2025. Area 2 = $862.45 (verified).

Administration Facilities PFE Fee — VERIFIED against Res. 2025-070 table: Administration Proposed Area 1 = $1,132.15 per 1.00 EDU, eff. Aug 1, 2025. Same amount in Area 1 and Area 2 ($1,132.15, both columns verified). Funds administration building space to serve new development.

Parks and Trails PFE Fee (Area 1) — VERIFIED against Res. 2025-070 table: Parks and Trails Proposed Area 1 = $5,901.76 per 1.00 EDU; Area 2 = $0.00 (verified — in Area 2 it is split into Neighborhood Parks $3,945.09, Regional Parks $4,317.16, Trails $737.34, all verified, all $0.00 in Area 1). A separate Park Recreational Facilities fee applies in both areas. Quimby Act park land-dedication in-lieu fees are SEPARATE and not a flat per-unit amount.

Park Recreational Facilities PFE Fee — VERIFIED against Res. 2025-070 table: Park Recreational Facilities Proposed Area 1 = $776.30 per 1.00 EDU, eff. Aug 1, 2025. Area 2 = $847.06 (verified). ADDITIVE to the Parks and Trails fee. Applies in both areas.

Library PFE Fee (Area 2 only) — VERIFIED against Res. 2025-070 table: Library Proposed Area 1 = $0.00; Proposed Area 2 = $1,519.79 per 1.00 EDU. Because it is $0.00 in the Area 1 representative total, excludeFromTotal is correctly set; retained for completeness for Area 2 builders.

Solid Waste PFE Fee — VERIFIED against Res. 2025-070 table: Solid Waste Proposed Area 1 = $699.39 per 1.00 EDU, eff. Aug 1, 2025. Area 2 = $681.96 (verified). Funds solid waste vehicles/equipment for new development.

School Facilities Fee (Level 2) — Western Placer Unified School District — VERIFIED verbatim against the WPUSD Development Impact Fees 2025-2026 sheet (updated 9/17/2025): '$7.08/sq. ft. – Residential (Level 2, September 17, 2025)'. Statutory CA school facilities fee levied by Western Placer Unified School District on residential construction outside Mello Roos districts. 'Any additions 500 sq. ft. or smaller are exempt from fees' (verified verbatim). Commercial/industrial Level 1 = $0.84/sq ft (verified). For a ~2,200 sq ft SFD this is ~$15,576 paid to the district before the City issues a building permit. Attributed to WPUSD, not the City. Mello-Roos/CFD special taxes (CFD #1 12 Bridges/CattaVedera $10.58/sq ft up to 2,200 sq ft; CFD #2 Lincoln Crossing) are verified in the source as SEPARATE financing districts and correctly out of scope.

Wastewater Collection PFE Fee — VERIFIED against Res. 2025-070 table: Wastewater Collection¹ Proposed Area 1 = $4,319.41 per 1.00 EDU, eff. Aug 1, 2025. Footnote 1 confirms it 'includes wastewater collection and non-potable water facilities costs.' ADDITIVE to Wastewater Treatment below (separate funds). Area 2 = $5,676.14 (verified). Low-Density SFD = 1.00 EDU for wastewater (Table A-9 verified).

Wastewater Treatment PFE Fee — VERIFIED against Res. 2025-070 table: Wastewater Treatment Proposed Area 1 = $7,895.32 per 1.00 EDU, eff. Aug 1, 2025. Same amount in Area 1 and Area 2 ($7,895.32, both columns verified). ADDITIVE to Wastewater Collection above. Combined SFD sewer connection (collection + treatment) = $12,214.73 in Area 1. These are one-time PFE capacity charges (Annual DIF Report confirms PFE fees are one-time charges on new development).

Water Transmission PFE Fee — VERIFIED against Res. 2025-070 table: Water Transmission Proposed Area 1 = $2,025.36 per 1.00 EDU, eff. Aug 1, 2025. Same in Area 1 and Area 2 ($2,025.36, both columns verified). ADDITIVE to Water Storage below. This is the development water-capacity impact fee; physical meter installation ($570.06 for a residential 1" meter) is verified in the Master Fee Schedule Water Meter Rates and is correctly EXCLUDED as a hardware/install charge, not an impact fee.

Water Storage PFE Fee — VERIFIED against Res. 2025-070 table: Water Storage Proposed Area 1 = $1,050.12 per 1.00 EDU, eff. Aug 1, 2025. Area 2 = $957.82 (verified). ADDITIVE to Water Transmission above. Combined SFD water connection (transmission + storage) = $3,075.48 in Area 1.