Boise, ID Development Impact Fees (2026)

RESIDENTIAL development fees a builder in Boise (Ada County), Idaho must pay come from THREE separate authorities, all collected around the building-permit stage: 1) CITY OF BOISE IMPACT FEES (FY2026 schedule, effective Oct 1, 2025) — categories: Regional Parks, Local Parks, Fire, and Police ONLY. Fees are TIERED by dwelling square footage (5 tiers) and vary by PLANNING AREA. The Regional Parks, Fire, and Police components are UNIFORM across all in-city planning areas; only the LOCAL PARKS component changes by area (ranges from $0 in the Airport/Downtown areas-with-no-local-park-component to a high in the South Planning Area). I report the uniform components (Regional Parks/Fire/Police) as primary for a representative ~2,000 sf home (1,401-2,100 sf tier), plus Local Parks for the West Bench Planning Area as a representative non-zero example, and mark other planning-area Local Parks variants excludeFromTotal=true. A 1% surcharge is added on top of assessed impact fees (for CIP preparation) — not separately quantified here. Note: lower fees apply in the unincorporated "Area of Impact" (Ada County building permits) — those are excluded variants. 2) ADA COUNTY HIGHWAY DISTRICT (ACHD) TRANSPORTATION/ROAD IMPACT FEE — levied by the separate countywide highway district, NOT the city, but collected at/before the city building permit. Current schedule is ACHD Ordinance No. 254 (adopted Dec 3, 2025), EFFECTIVE MARCH 1, 2026: $5,803 per single-family dwelling, $2,371 per multi-family unit. Single service area model (fees usable countywide). As today is 2026-06-16, Ordinance 254 is the current/in-effect schedule. 3) CITY OF BOISE WATER RENEWAL (SEWER) CONNECTION FEES — two components per dwelling: a TREATMENT fee (tiered by home square footage) + a TRUNK fee (tiered by density, units/acre). Fees are phasing to full cost of service over FY2025-FY2027; the FY2026 column (Oct 2025-Sep 2026) applies now. The City's official Sewer webpage links developers directly to the May 2024 Council Connection Fee memo for these amounts. A separate one-time ASSESSMENT (equivalent assessment) fee may also apply for previously-undeveloped/never-connected lots (based on lot area; amount set by Council, not a flat per-unit figure — not quantified). Boise's drinking water is supplied by a private utility (Suez/Veolia Idaho), so there is no city water-connection/tap fee in the municipal schedule.

What does not exist here

NO SCHOOL impact fees (prohibited by Idaho state law — school districts cannot levy impact fees in ID). NO city transportation/road impact fee (handled by ACHD). NO city general/capital, library, open-space, affordable-housing, or stormwater/drainage impact fees in the Boise impact-fee schedule (only Parks, Fire, Police). Idaho impact-fee statute limits impact fees to specified public facilities.

Caveats

City impact fees are mutually exclusive across planning areas (one area applies to a given parcel). ACHD fee shown is the standard residential fee; ACHD also has separate "Extraordinary Impact Fees" for specific large projects (not standard residential). Sewer connection figures are from the City's officially-linked FY2026 phasing memo (labeled "Estimate" for FY2026 in the 2024 memo); medium confidence pending the live adopted master fee schedule which the code (BCC 10-2-7-1) defers to "amounts established by City Council."

Verify

confirmed 19 of 19 rows; dropped 0. All City impact-fee figures (Regional Parks $1,651.74 / Fire $1,973.63 / Police $514.27 at 1,401-2,100 tier; West Bench Local Parks $4,243.23 total $8,382.87; South Local Parks $4,806.34 total $8,945.98; Airport/Downtown Local Parks $0) verified verbatim against the FY2026 impact fee schedule PDF (sourceIndex 0). All ACHD figures ($5,803 SF / $2,371 MF / $7,363 office / $12,082 shopping center; Ord. 254, adopted Dec 3 2025, effective Mar 1 2026) verified against the govdelivery ACHD bulletin (sourceIndex 1, HTTP 200). All sewer figures (SF treatment 2,101-2,800 $3,035 and 1,401-2,100 $2,647; SF trunk low $1,902 / medium $909; MF treatment 1,401-2,100 $2,170; MF trunk medium $833; ADU treatment $1,458) verified verbatim against the May 2024 Council connection-fee memo FY2026 Estimate columns (sourceIndex 3). Sewer rows held at medium confidence — the FY2026 memo columns are explicitly labeled "Estimate." Corroborating sources KTVB (sourceIndex 2) and amlegal code library (sourceIndex 5) returned HTTP 403 to both WebFetch and curl (bot protection) and could not be re-fetched, but no fee row depends on them and the primary authority (govdelivery bulletin) was confirmed live; sources retained. excludeFromTotal corrections: set excludeFromTotal=true on the ACHD multifamily transportation row ($2,371/unit) and the multifamily sewer treatment row ($2,170/unit) — both are multifamily land uses that must not contribute to the single-family representative total (the researcher had left these flags unset; the MF sewer row's own notes already said "Excluded from total"). Representative single-family per-unit total of confirmed in-total rows = $19,122.87 (Regional Parks 1,651.74 + Fire 1,973.63 + Police 514.27 + West Bench Local Parks 4,243.23 + ACHD SF 5,803 + sewer treatment 3,035 + sewer trunk low 1,902); sane and no double-counting (single parks-area variant, single treatment tier, single trunk density).