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.
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