San Marcos, CA Accessory Structures: ADU Impact Fees (2026)
Key Facts
- Utility/capacity charges on ADUs
- None assessed by the City
- Fee exemption threshold
- ADUs under 750 sq ft: no fees
- Fee basis for larger ADUs
- Proportionate to burden, sized to primary home
- When fees are due
- Before building permit issuance
- Governing section
- Municipal Code § 20.410.060.G
Summary
San Marcos charges no utility fees or capacity charges on ADUs, and Municipal Code § 20.410.060.G exempts any ADU under 750 square feet from public facilities fees entirely. Larger units pay fees sized only to their actual burden on services, based on the primary home's size.
G. Public Facilities and Utilities Fees.1.The City does not assess utilities fees or capacity charges.2.All public facilities fees required by this chapter shall be proportionate to the burden of the ADU on the public facility, shall be based upon the size of the primary dwelling unit, and shall not exceed the reasonable cost of providing the service. No public facilities fees shall be imposed on ADUs smaller than 750 square feet.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 14 Update 1).
Full Breakdown
G directly addresses the fees a San Marcos ADU can be charged. 1 states plainly that the City does not assess utility fees or capacity charges on ADUs at all. 2 governs public facilities fees more broadly: any fee charged must be proportionate to the ADU's actual burden on that public facility, must be calculated based on the size of the primary dwelling unit, and can never exceed the reasonable cost of providing the service. Critically, the same subsection creates a hard exemption: no public facilities fees of any kind may be imposed on an ADU smaller than 750 square feet.
C put a one-bedroom ADU at exactly 850 square feet and cap Junior ADUs at 500 square feet, most Junior ADUs and many single-room ADU projects fall entirely inside the fee-free 750-square-foot threshold. 3 requires that whatever fees do apply be paid before the City issues the building permit for the ADU's construction, not later in the process. Subsection F separately requires the City to obtain a 'will serve' letter from every utility agency with jurisdiction before issuing that building permit, and it specifies that an ADU built entirely within the existing footprint of a single-family dwelling or accessory structure does not require a new or separate utility connection in the first place, which is part of why no capacity charge attaches to it.
Violations & Fines
Charging a public facilities fee on an ADU under 750 square feet, or assessing a utility fee or capacity charge on any ADU, would conflict with Section 20.410.060.G; a fee assessed in violation of that subsection is not owed and can be challenged. On the applicant side, failing to pay a properly calculated fee before permit issuance under G.3 will hold up the building permit until the fee is paid.
Frequently Asked Questions
Does San Marcos charge impact fees on ADUs?
How is an ADU's public facilities fee calculated if I owe one?
When do I have to pay ADU fees?
Sources & Official References
Other rules in San Marcos
California rules heatmap·Compare San Marcos to another location·View the California accessory structures overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
ADU Impact Fees in Nearby Cities
How other cities in San Diego County handle adu impact fees.