Boise, ID Development Impact Fees (2026)
Normalized development impact fees, water & sewer connection (tap/SDC) fees, and mitigation fees for Boise, Idaho — per dwelling unit, by category, with links to every official source.
What a single-family home pays in Boise
$19,123 total per unit across 5 fee categories.
- Parks & recreation$5,895
- Transportation / roads$5,803
- Sewer connection (tap / SDC)$4,937
- Fire / EMS$1,974
- Police$514
Boise’s $19,123 is close to the Idaho tracked median of $19,123.
Full fee schedule — single-family
Impact / development fees
| Fee (local term) | Basis | Amount | Source · effective |
|---|---|---|---|
Parks & recreation Regional Parks Impact Fee — City of Boise FY2026 impact fee. Representative 1,401-2,100 sf tier (~2,000 sf home). Regional Parks component is uniform across all in-city planning areas. A 1% CIP surcharge applies on top of assessed impact fees. | per dwelling unit | $1,652 | City of Boise Oct 1, 2025High |
Fire / EMS Fire Impact Fee — City of Boise FY2026. 1,401-2,100 sf tier. Fire component uniform across all in-city planning areas. | per dwelling unit | $1,974 | City of Boise Oct 1, 2025High |
Police Police Impact Fee — City of Boise FY2026. 1,401-2,100 sf tier. Police component uniform across all in-city planning areas. | per dwelling unit | $514 | City of Boise Oct 1, 2025High |
Parks & recreation Local Parks Impact Fee (West Bench Planning Area, representative) — City of Boise FY2026 LOCAL PARKS component, 1,401-2,100 sf tier, West Bench Planning Area used as representative. Local Parks varies by planning area ($0 in Airport/Downtown/Southeast-no-local-park areas up to higher in South). MUTUALLY EXCLUSIVE by area; included once as representative non-zero example. Total for West Bench 1,401-2,100 sf = $8,382.87. | per dwelling unit | $4,243 | City of Boise Oct 1, 2025High |
Transportation / roads ACHD Transportation/Road Impact Fee — Levied by the separate Ada County Highway District (NOT the city) but collected at the city permit. ACHD Ordinance No. 254, adopted Dec 3, 2025, effective March 1, 2026 (current as of 2026-06-16). Single countywide service area. | per dwelling unit | $5,803 | Ada County Highway District Mar 1, 2026High |
Parks & recreation City Local Parks Impact Fee (South Planning Area, highest) — Alternative (mutually exclusive) Local Parks variant — South Planning Area, 1,401-2,100 sf. Highest in-city local-parks component. Excluded; primary uses West Bench. alternative · not added to total | per dwelling unit | $4,806 | City of Boise Oct 1, 2025High |
Water & sewer connection fees
| Fee (local term) | Basis | Amount | Source · effective |
|---|---|---|---|
Sewer connection (tap / SDC) Water Renewal (Sewer) Treatment Connection Fee — City of Boise FY2026 sewer TREATMENT connection fee, representative 2,101-2,800 sf single-family tier. Phasing to full cost of service by FY2027. The City's Sewer webpage links to this memo as the official fee source. The 1,401-2,100 sf tier is $2,647 (see excluded row). | per dwelling unit | $3,035 | City of Boise Public Works Oct 1, 2025Medium |
Sewer connection (tap / SDC) Water Renewal (Sewer) Trunk Connection Fee — City of Boise FY2026 sewer TRUNK connection fee for a Low Density (<6 units/acre) single-family lot — representative for detached SFR. Trunk fee is tiered by density: Medium Density $909, High Density $254 (see excluded rows). Additive to the treatment fee. Combined SF connection (treatment 2,101-2,800 + trunk low density) = approx $4,937. | per dwelling unit | $1,902 | City of Boise Public Works Oct 1, 2025Medium |
Sewer connection (tap / SDC) Water Renewal (Sewer) Treatment Connection Fee (1,401-2,100 sf tier) — Alternative SF treatment tier (1,401-2,100 sf) for a smaller representative home. Excluded to avoid double-counting with the 2,101-2,800 sf primary row. alternative · not added to total | per dwelling unit | $2,647 | City of Boise Public Works Oct 1, 2025Medium |
Sewer connection (tap / SDC) Water Renewal (Sewer) Trunk Connection Fee (Medium Density SF) — Alternative SF trunk fee at medium density. Excluded; primary uses Low Density. alternative · not added to total | per dwelling unit | $909 | City of Boise Public Works Oct 1, 2025Medium |
Full fee schedule — multifamily
Impact / development fees
| Fee (local term) | Basis | Amount | Source · effective |
|---|---|---|---|
Transportation / roads ACHD Transportation/Road Impact Fee — ACHD Ordinance 254, effective March 1, 2026. Per multi-family unit. Levied by Ada County Highway District. | per dwelling unit | $2,371 | Ada County Highway District Mar 1, 2026High |
Parks & recreation City Parks Impact Fee — Multifamily Regional Parks (per unit) — City impact fees are charged per dwelling unit regardless of SF vs MF (tiered by unit size). MF unit in 1,401-2,100 sf tier pays the same per-unit Regional Parks/Fire/Police as SF; Local Parks varies by area. Listed once for MF reference; excluded from SF total. alternative · not added to total | per dwelling unit | $1,652 | City of Boise Oct 1, 2025Medium |
Water & sewer connection fees
| Fee (local term) | Basis | Amount | Source · effective |
|---|---|---|---|
Sewer connection (tap / SDC) Water Renewal (Sewer) Treatment Connection Fee (per MF unit) — City of Boise FY2026 multi-family sewer treatment connection fee per unit, 1,401-2,100 sf tier. Excluded from total (total is single-family-based). | per dwelling unit | $2,170 | City of Boise Public Works Oct 1, 2025Medium |
Sewer connection (tap / SDC) Water Renewal (Sewer) Trunk Connection Fee (per MF unit, Medium Density) — FY2026 MF trunk fee per unit at medium density (6-15 units/acre). Low Density $1,798, High Density $254. Excluded from total (total is SF-based). alternative · not added to total | per dwelling unit | $833 | City of Boise Public Works Oct 1, 2025Medium |
Coverage & caveats
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/Southeast 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."
Representative single-family home assumed ~2,000-2,500 sf. City Parks/Fire/Police use the 1,401-2,100 sf tier for the primary uniform-component rows; sewer treatment uses the 2,101-2,800 sf FY2026 tier as a representative larger-home figure (1,401-2,100 sf tier also listed). All city impact-fee tiers and additional planning-area Local Parks variants are included as excludeFromTotal=true rows for reference.
Sources
6 official sources · 10 high-confidence figures.
- 1Boise City Impact Fee Schedule effective October 1, 2025 (FY2026)City of Boise · fee schedule · effective Oct 1, 2025 · retrieved Jun 16, 2026
- 2ACHD NEWS: Impact Fee, CIP Update Approved (Ordinance 254, effective March 1, 2026)Ada County Highway District · government report · effective Mar 1, 2026 · retrieved Jun 16, 2026
- 3Ada County Highway District approves Capital Improvement Plan, updates impact feesKTVB News · news article · effective Mar 1, 2026 · retrieved Jun 16, 2026
- 4Water Renewal Connection Fees Updates (Council Memo, FY2025-FY2027 phasing)City of Boise Public Works · government report · effective Oct 1, 2025 · retrieved Jun 16, 2026
- 5Sewer / Connection Fees (links to official connection fee changes)City of Boise · municipal webpage · retrieved Jun 16, 2026
- 6Boise City Code 10-2-7-1: Capital Fees and Charges (connection fee authority)American Legal Publishing / City of Boise · ordinance · retrieved Jun 16, 2026
Boise impact fees — FAQ
- How much are development impact fees in Boise, ID for a single-family home?
- As of 2026-06-16, total development fees for a single-family detached home in Boise are about $19,123 per unit — roughly $14,186 in impact/development fees plus $4,937 in water/sewer connection fees. Figures are normalized from official sources; verify with the jurisdiction before relying on them.
- What are the impact fees per multifamily unit in Boise, ID?
- Total development fees for a multifamily unit in Boise are about $4,541 per unit as of 2026-06-16.
- Are impact fees in Boise the same as building permit fees?
- No. Impact fees (and water/sewer connection fees) fund off-site capital — roads, parks, schools, utilities — and are charged per new dwelling unit. Building permit and plan-review fees are separate and are not included here.
- How often do Boise's impact fees change?
- Most jurisdictions adopt fees by ordinance and escalate them annually (often by a construction cost index), with occasional mid-year updates. Always confirm the current adopted schedule with the jurisdiction. ImpactFeeAtlas last verified Boise on 2026-06-16.