Lincoln, NE Accessory Structures: ADU Impact Fees (2026)

Nebraska does not have a comprehensive impact-fee enabling statute for cities of the primary class. Neb. Rev. Stat. §18-1751 authorizes only limited impact fees for sanitary improvement districts. Additionally, LB 866 (2020) constrains the ability of cities over 50,000 to impose new fees on ADUs that would frustrate the state's goal of expanding accessory housing supply. As a result, Lincoln's ADU project costs are limited to legitimate user fees: Building & Safety permit fees based on construction valuation under Title 21 (Building Code) fee schedule; separate trade permits for mechanical, plumbing, and electrical work; Lincoln Water System tap fees if a new service connection is required (residential meter typically $400-800 for 5/8-inch service); Lincoln Wastewater connection fees if a new sewer tap is needed (typically $500-2,000). There is no Lincoln Public Schools impact fee, no parks impact fee, no transportation impact fee, and no affordable-housing in-lieu fee tied to an ADU. Property taxes will adjust through the Lancaster County Assessor's annual reassessment once the ADU is added to the parcel. ADUs sharing existing Lincoln Water/Wastewater service lines typically pay only minimal additional connection costs.