Broomfield, CO Accessory Structures: ADU Impact Fees (2026)

The services expansion fee, chapter 3-28, was adopted after Broomfield voters approved it at the November 7, 1995 general election and is structured as an excise tax on new residential construction, not an ad valorem property tax, per section 3-28-020. Section 3-28-040(B) charges $1.00 for each square foot of total floor area for any dwelling unit as defined in section 17-04-100, B.M.C., or under the adopted International Building Code section 202 or International Residential Code section R202, and also reaches one-family dwellings under section 17-04-095 and multiple-family dwellings under section 17-04-090.

Section 17-04-100 defines a dwelling unit as any building or portion containing sleeping, eating, cooking, and sanitation facilities, and excludes only hotels and motels, not accessory dwelling units, so a detached or attached ADU that meets that definition owes the fee on its own floor area when it receives a certificate of occupancy. Section 3-28-040(C) makes the building official withhold the certificate of occupancy until the fee is paid. Redevelopment gets a partial break: section 3-28-050(A) charges the fee only on habitable square footage that exceeds the single-family home being replaced on the same lot.

Section 3-28-050(C) exempts assisted care facilities, nursing homes, senior housing facilities, and hospices outright. Collected fees go into the services expansion fee fund under section 3-28-060, restricted to capital improvements, community parks and facilities, stormwater facilities, streetscapes, traffic signals, and joint-use educational or municipal facilities serving the paying subdivision.