Macon, GA Accessory Structures: ADU Impact Fees (2026)

The Georgia Development Impact Fee Act, codified at O.C.G.A. §36-71-1 through §36-71-13, authorizes — but does not require — Georgia counties and municipalities to adopt impact fees on new development, provided the locality first adopts a Capital Improvements Element (CIE) in its comprehensive plan and follows the procedural requirements of the Act. Many large Georgia jurisdictions (Atlanta, several metro-Atlanta counties) have adopted impact fees, but consolidated Macon-Bibb County has not adopted a broad development impact fee program under §36-71. ADU applicants therefore pay only the standard fees that apply to any new dwelling unit: the Macon-Bibb building permit fee (based on construction value, set by the Building Inspection Division fee schedule); the Macon Water Authority water and sewer tap/connection fees if new service is required; and any plan review fees. Under O.C.G.A. §36-71-9, if a Georgia jurisdiction does adopt impact fees, any fees collected must be spent on qualifying improvements in the relevant service area within six years or be refunded to the current property owner. Because Macon-Bibb has not adopted impact fees, this refund mechanism is not currently in play. Applicants should still confirm the current fee schedule with the Building Inspection Division and the Macon Water Authority because policies can change with budget cycles.