Skagit County, WA Accessory Structures: ADU Impact Fees (2026)
Key Facts
- ADU exemption
- Exempt from all impact fees, SCC 14.68.040(1)(b)
- General rule
- Impact fees required on building permits, SCC 14.68.020(1)
- Fee timing
- Set at rate when permit issued, not applied for
- Single-family deferral
- Up to 20 permits per applicant per year
- Appeal
- Fee must be paid before appeal, SCC 14.68.070(1)
Summary
In unincorporated Skagit County, accessory dwelling units are exempt from every impact fee the county charges new development, under Skagit County Code section 14.68.040(1)(b). Other new residential building permits still pay impact fees set by the county's adopted fee schedule, calculated at the rate in effect when Planning and Development Services issues the permit, per SCC 14.68.020.
(1) The following are exempt from the payment of all impact fees: ... (b) Accessory dwelling units;
Full Breakdown
02, to make new growth in unincorporated Skagit County pay a share of the public facilities it demands. 020(2) fixes the fee at the rate in effect when the building permit is issued, not when the application is filed. 020(3) caps deferrals at 20 building permits per applicant per year, requires a recorded deferred-fee lien in favor of the county, and runs the deferral for 18 months or until final inspection, whichever comes first. 040(1) lists what pays nothing at all. Accessory dwelling units are exempt outright under subsection (1)(b), alongside senior and nursing-home housing set aside in perpetuity (1)(a), like-for-like replacement dwellings rebuilt within 12 months of demolition (1)(c), remodels that add no new unit (1)(d), accessory structures that create no additional impact on public facilities (1)(e), and miscellaneous work such as fences, pools and signs (1)(f). 070.
Violations & Fines
A feepayer who disputes a Director's determination on an ADU exemption, credit, or fee amount must first pay the impact fee under protest before appealing; SCC 14.68.070(1) bars any appeal until the fee at issue has been paid. The appeal follows the review process in SCC 14.06.150, and a special purpose district may separately appeal a Director determination that conflicts with its own analysis under SCC 14.68.070(3).
Frequently Asked Questions
Do accessory dwelling units pay Skagit County impact fees?
What other Skagit County construction skips impact fees?
When is a Skagit County impact fee calculated?
Can a homeowner delay paying an impact fee?
Sources & Official References
Other rules in Skagit County
Compare Skagit County to another location·View the Washington accessory structures overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.