Salt Lake City, UT Accessory Structures: ADU Impact Fees (2026)

Salt Lake City assesses development impact fees under Title 18, Chapter 18.98 of the City Code. ADUs are treated as new residential dwelling units and are charged the applicable per-unit fees for parks, public safety (police and fire), transportation, and — through the Department of Public Utilities — water, sewer, and stormwater system development charges. Exact fee amounts are published in the Salt Lake City Consolidated Fee Schedule, which is updated annually by City Council ordinance (most recently amended in 2025). Section 18.98.060 sets out exemptions: housing units that meet affordability thresholds (typically at or below specified percentages of area median income) may qualify for partial or full impact fee exemptions, with the city's general fund backfilling the impact fee accounts as required by Utah Code 11-36a. Section 18.98.070 provides offsets where a developer constructs qualifying public improvements. Water and sewer connection fees are separately assessed by SLC Public Utilities based on meter size and capacity demand. Applicants should request a fee estimate during the pre-application meeting before submitting building permit applications.