Henderson, NV Accessory Structures: ADU Impact Fees (2026)
Key Facts
- Fee type
- Citywide residential construction tax
- Cap
- $1,000 per dwelling unit max
- When due
- Before building permit issues
- ADU-specific fee
- None: general tax applies
- Governing section
- HMC § 19.17.1–19.17.2
Summary
Henderson charges a residential construction tax, capped at $1,000 per unit, on new dwelling units under HMC Section 19.17, and an accessory dwelling unit counts as a unit before you get a building permit.
There is hereby imposed and shall accrue and be collected a residential construction tax, as provided in this Section, upon the privilege of constructing residential dwelling units, including, without limitation, conventionally constructed houses, apartments, mobile homes, nonresidential structures remodeled for use as dwelling space, room additions, mobile home parks, and mobile home estates within the City. The residential construction tax shall be calculated at the current legal rate for each residential dwelling unit, per NRS. The residential construction tax shall not exceed $1000 per unit or as otherwise as provided in NRS.
Full Breakdown
Henderson's Development Code doesn't carve out a separate ADU impact fee: it applies its citywide residential construction tax instead. HMC Section 19.17.1 imposes the tax 'upon the privilege of constructing residential dwelling units,' a category broad enough to cover an accessory dwelling unit added to a lot, and caps it at $1,000 per unit or the rate Nevada Revised Statutes otherwise sets. Section 19.17.2 requires payment before the city issues the building permit. Money collected funds park-district improvements under Section 19.17.3, not ADU-specific infrastructure.
Violations & Fines
Henderson won't issue the building permit until the residential construction tax is paid; there's no separate penalty schedule, but skipping payment blocks the ADU from ever being permitted.
Frequently Asked Questions
Does Henderson have a special impact fee just for ADUs?
When is Henderson's residential construction tax due?
Sources & Official References
Other rules in Henderson
Compare Henderson to another location·View the Nevada accessory structures overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.