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

Nebraska is among a minority of states without a comprehensive impact-fee enabling statute for cities of the metropolitan class (Omaha). Neb. Rev. Stat. §18-1751 authorizes only limited impact fees for sanitary improvement districts and specific infrastructure purposes — not a general residential impact fee system comparable to Florida or Georgia. As a result, Omaha's ADU project costs are limited to legitimate user fees: Permits and Inspections building permit fees based on construction valuation under §43-12 (Building Code Fee Schedule), separate trade permits for mechanical, plumbing, and electrical work; Metropolitan Utilities District (MUD) water and sewer tap fees if a new service connection is required (residential meter ~$150-500, sewer connection ~$1,000-3,000 depending on service size); and a Sewer Use Fee that applies to the metered water consumption. There is no Omaha 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 Douglas County Assessor's annual reassessment once the ADU is added to the parcel. ADUs sharing existing MUD water/sewer lines typically pay only minimal additional connection costs.