Impact Fees

Impact fees are charges assessed for the impact that new development makes on the City of Boise’s regional parks, local parks, fire response system and policing system. For example, new residential development pays all four impact fee types, because they impact all four services, while commercial development pays only fire and police impact fees, because it typically does not directly impact regional and local parks.

Aerial of courtyard

The city’s park service area extends to the city’s area of impact boundaries and is segregated by two types of park systems – Regional Parks and Local Parks. However, since local parks are intended to serve smaller geographic areas with different capital facility requirements and growth patterns, there are five (5) separate local park fee areas – each with separate impact fees. This means the local park impact fees charged in any of the service areas pay only for the infrastructure which provides the direct benefit to that area. For example, the Southwest Local Park only funds parks in the Southwest service area. 

current Impact Fee Schedule

Impact Fee Calculator

Capital Improvement Plans

The city assesses new development impact fees to offset the capital cost associated with providing public infrastructure to new development. This would include infrastructure costs, purchases of real property, fees for engineering and architectural services, financing costs and other qualifying professional services.

Exempt Development Activities

The City Council allows the following development activities to be exempt from impact fees.

  • Rebuilding the same amount of floor space of a structure which was destroyed by fire or other catastrophe, providing the structure is rebuilt and ready for occupancy within two (2) years of its destruction;
  • Remodeling or repairing a structure which does not increase the number of service units;
  • Replacing a residential unit, including a manufactured home, with another residential unit on the same lot, provided that the number of service units does not increase;
  • Placing a temporary construction trailer or office on a lot;
  • Constructing an addition on a residential structure which does not increase the number of service units;
  • Adding uses that are typically accessory to residential uses, such as tennis courts or clubhouses, unless it can be clearly demonstrated that the use creates a significant impact on the capacity of system improvements.

Affordable Housing Exemption

Per City Ordinance ORD-5-21, developments that provide affordable housing may be eligible to apply for an impact fee exemption. For more information, please refer to the city’s Housing Investment Program for specific project and developer requirements.

Background Information

The Capital Improvement Plans and Impact Study report is updated every five years. The most current study was finalized in February of 2022. The study estimates the net capital cost to accommodate new developments at the City of Boise's existing level of service, for regional parks, local parks, fire and emergency response systems, and police systems.

View Current Report

Planning Areas

Development Impact Fee Advisory Committee

The Development Impact Fee Advisory Committee was established by the Boise City Council to:

  • Assist the city in adopting land use assumptions
  • Review the capital improvements plan, proposed amendments, and file written recommendations and/or comments
  • Monitor and evaluate implementation of the capital improvements plan
  • File periodic reports, at least annually, with respect to the capital improvements plan and report to the Mayor and Council any perceived inequities in implementing the plan or imposing the development impact fees
  • Advise the Mayor and Council of the need to update or revise land use assumptions, capital improvements plan and development impact fees

The Development Impact Fee Advisory Committee is scheduled to meet from Noon - 1:00 p.m. on the second Wednesday of each month, usually at the Boise Depot Meeting Station (first floor, east entrance). Meetings may not be held some months if there are no work items for the committee, and meetings are occasionally held elsewhere, so please view upcoming meeting agendas to confirm meeting day and location.

View Member List

View Meeting Agendas and Minutes

If you have impact fee questions, please contact (208) 972-8133 or (208) 972-8192.

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