San Francisco, CA Accessory Structures: ADU Impact Fees (2026)
Key Facts
- Governing section
- Planning Code § 207.2(j)
- Fee waiver size
- under 750 sq ft
- Fee waiver by lot
- 3 or fewer existing units
- Other ADUs
- fee prorated by floor area
Summary
San Francisco charges no impact fees on ADUs and JADUs under 750 square feet, or on any ADU proposed on a lot with three or fewer existing units, per Planning Code § 207.2(j).
No impact fees shall be imposed on ADUs or JADUs authorized under this Section 207.2, where the ADU or JADU is smaller than 750 square feet of Gross Floor Area, or for ADUs that are proposed in lots with three existing units or fewer. Impact fees for all other ADUs shall be imposed proportionately in relation to the Gross Floor Area of the primary dwelling unit. (Added by Ord. 62-24, File No. 230310, App. 3/28/2024, Eff. 4/28/2024; amended by Ord. 297-24, File No. 241055, App. 12/19/2024, Eff. 1/19/2025; Ord. 113-25, File No. 241069, App. 7/11/2025, Eff. 8/11/2025; Ord. 222-25, File No. 250892, App. 11/21/2025, Eff. 12/22/2025) (Former Sec. 207.2 added by Ord. 155-84, App. 4/11/84; amended by Ord. 526-85, App. 11/27/85; Ord. 324-86, App. 8/8/86; Ord. 140-11, File No. 110482, App. 7/ 5/2011, Eff. 8/4/2011; Ord. 22-15, File No. 141253, App. 2/20/2015, Eff. 3/22/ 2015; repealed by Ord. 162-16, File No. 160657, App. 8/4/2016, Eff. 9/3/2016) AMENDMENT HISTORY Divisions (a), (d), (d)(1)(F), (e), (e)(7), (f), (h), and (i) amended; second division (i)1 and divisions (j)-(k) redesignated as (j)-(l), respectively; current divisions (j)-(j)(2) and (k) amended; Ord. 297-24, Eff. 1/19/2025.
Division (i) amended; Ord. 113-25, Eff. 8/11/2025. Divisions (c)-(c)(4), (d) (1)-(d)(4)(E), (e)(9)(B)-(C), and (g) deleted; divisions (a), (b) amended; divisions (d), (e), (e)(5)-(6), (e)(9)(A)-(D), (f), (h), (i), (j), (k), (l)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-96: Codes: last updated to include changes made by legislation through Ordinance 133-26, File No. 260686, approved July 23, 2026, effective August 23, 2026).
Full Breakdown
Planning Code § 207.2(j) exempts ADUs and JADUs from impact fees when the unit is smaller than 750 square feet of Gross Floor Area, or when it is proposed on a lot with three or fewer existing Dwelling Units, matching the fee waiver required under California ADU law. Larger ADUs on bigger lots are not fee-free: the code requires their impact fees to be imposed proportionately, based on the Gross Floor Area of the primary dwelling unit, rather than the full fee schedule applied to new principal buildings.
Violations & Fines
ADUs that exceed 750 square feet on lots with four or more existing units are not exempt; the city collects an impact fee proportional to the ADU's Gross Floor Area at permit issuance.
Frequently Asked Questions
Does San Francisco charge impact fees on ADUs?
How are fees calculated for larger ADUs?
Sources & Official References
Other rules in San Francisco
California rules heatmap·Compare San Francisco to another location·View the California accessory structures overview
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