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.
- New residential development pays parks, fire, and police impact fee types because they impact all three services.
- Commercial development pays only fire and police impact fees, because it typically does not directly impact regional and local parks.
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 seven (7) separate local park fee areas – five (5) of which have separate impact fees. This means the local park impact fees charged in any of the service areas pay only for infrastructure that provides a direct benefit to that area. For example, Southwest Local Park fees only fund parks in the Southwest park planning area.
Capital Improvement Plans
The city assesses new development impact fees to offset the capital cost associated with providing public infrastructure to new development. This includes 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
The City has an affordable housing impact fee deferral program that allows eligible projects to defer payment of impact fees until a Certificate of Occupancy is issued - please contact Joe Bruce for more information. More details on Boise's affordable housing programs can be found on the Housing and Community Development page.
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.
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 12 - 1 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.
If you have impact fee questions, please contact Travis at (208) 972-8133 or Lisa at (208) 972-8668.