Minnehaha County, SD Accessory Structures: ADU Impact Fees (2026)

South Dakota has not enacted enabling legislation for residential development impact fees (contrast California, Colorado, Florida, Maryland), and as a Dillon's-Rule state under SDCL §9-29-1 and Chapter 11-2, counties may not impose fees not authorized by statute. The county's revenue tools for new ADU construction are therefore limited to: (1) the building permit fee under the 2025 Building Permit Fee Schedule (based on valuation under 2021 IBC/IRC Table 1-A); (2) the Conditional Use Permit application fee, payable when the Article 12.20 application is filed; (3) on-site wastewater system permit fees where a new or expanded septic system is required; and (4) any utility hook-up charges by Sioux Valley Energy, East River Electric, rural water districts, or other actual service providers (these are not county impact fees but private/cooperative utility charges). Property taxes will rise post-construction based on Director of Equalization reassessment — this is not an impact fee but standard ad valorem assessment under SDCL Title 10 Chapter 6. ADUs inside Sioux Falls and other Minnehaha County cities are subject to those municipalities' separate fee schedules.