Jackson, MS Accessory Structures: ADU Impact Fees (2026)

Mississippi is among a small group of states without a statewide impact-fee enabling statute. Without state authorization, Mississippi cities generally cannot impose impact fees as a condition of development approval; Jackson has not adopted any general residential development impact fee. The City funds infrastructure through general fund appropriations, the 1% Jackson Infrastructure Sales Tax (authorized by HB 787 / Miss. Code Ann. §27-65-241), bond financing, and federal/state grants. Costs for a Jackson ADU therefore consist of: (1) Building Inspection Division building permit fees based on construction valuation per the City fee schedule under Code Ch. 26; (2) plumbing, electrical, and mechanical trade-permit fees; (3) water service connection fees from the Department of Public Works if a new tap or meter is installed (shared-service from the principal dwelling avoids new tap fees); (4) sewer connection fees, currently subject to the long-running federal Consent Decree governing Jackson's wastewater system upgrades; (5) any post-Henifin water system fees collected by JXN Water under the federal court-appointed manager structure; and (6) any school facilities or other fees that may be imposed by separate authority. Property reassessment is performed by the Hinds County Tax Assessor. Jackson's water-system challenges and Consent Decree obligations have led to evolving fee structures — confirm current rates with Public Works and JXN Water before construction.