Skagit County, WA Accessory Structures: ADU Impact Fees (2026)

The Skagit County Board of Commissioners assesses impact fees under Chapter 14.68 of the Skagit County Code, adopted pursuant to RCW Chapter 82.02, to make new growth in unincorporated Skagit County pay a share of the public facilities it demands. SCC 14.68.020(1) requires impact fees for building permits in the development categories set out in the county's impact fee schedule, and SCC 14.68.020(2) fixes the fee at the rate in effect when the building permit is issued, not when the application is filed. Impact fees are ordinarily due at permit issuance, though a single-family applicant may defer payment: SCC 14.68.020(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.

Against that framework, SCC 14.68.040(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). The Director decides whether a specific project qualifies for the ADU exemption after consulting any affected special purpose district, and that written determination is appealable under SCC 14.68.070.