New Home Impact Fee Amendments

6
11-36a-305
0
New Home Impact Fee Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Raymond P. Ward
Senate Sponsor:
LONG TITLE
General Description:
This bill modifies requirements for calculating an impact fee for a single-family residential
unit.
Highlighted Provisions:
This bill:
defines terms;
requires a local political subdivision or private entity to use the number of plumbing
fixtures in a single-family residential unit to calculate an impact fee for a single-family
residential use development activity; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
11-36a-305
, as last amended by Laws of Utah 2021, Chapter 35
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
11-36a-305
is amended to read:
11-36a-305
. Calculating impact fees.
(1)
In calculating an impact fee, a local political subdivision or private entity
:

(a)
may include:
(a)
(i)
the construction contract price;
(b)
(ii)
the cost of acquiring land, improvements, materials, and fixtures;
(c)
(iii)
for services provided for and directly related to the construction of the
system improvements, the cost for planning and surveying, and engineering fees;
(d)
(iv)
for a political subdivision, debt service charges, if the political subdivision
might use impact fees as a revenue stream to pay the principal and interest on
bonds, notes, or other obligations issued to finance the costs of the system
improvements; and
(e)
(v)
one or more expenses for overhead
.
; and
(b)
shall comply with Subsections
(2)
and
(3)
, as applicable.
(2)
In calculating an impact fee,
each
a
local political subdivision or private entity shall
base amounts calculated under Subsection
(1)
on realistic estimates, and the assumptions
underlying those estimates shall be disclosed in the impact fee analysis.
(3)
(a)
As used in this Subsection
(3)
, "plumbing fixture" means a receptacle or device
that is connected to a water supply system or that discharges to a drainage system or
both.
(b)
In calculating an impact fee for a single-family residential use development activity,
a local political subdivision or private entity shall use the number of plumbing
fixtures shown in the building plans for the single-family residential unit to determine
the development activity's proportionate share.
Section 2.
Effective Date.
This bill takes effect on
May 6, 2026
.
2-16-26 12:24 PM