Lake County, FL Accessory Structures: ADU Impact Fees (2026)
Key Facts
- Size limit
- 800 sq ft or less
- Fee deferred
- Educational impact fee only
- Due when
- Property sold or conveyed
- Security
- Recorded mortgage to Lake County
- Mortgage term
- 30 years
- Recording costs
- Paid by applicant/owner
Summary
Lake County lets homeowners defer educational impact fees on a new accessory dwelling unit under Lake County Code § 22-11, but only if the ADU is 800 square feet or smaller under LDR § 10.01.03. Deferral runs until the property sells or is conveyed, secured by a recorded mortgage to the county for the deferred fee amount, with a 30-year term.
(a)When an application for a building permit for an accessory building unit is made, the county manager or designee may defer the educational impact fees as set forth herein. An accessory dwelling unit, as defined under Section 10.01.03 of the Land Development Regulations, must be 800 square feet or less to be eligible for a deferral under this section.(b)The educational impact fees for an accessory dwelling unit may be deferred upon the applicant's request until the property is sold or conveyed. Any such deferral shall be conditioned upon the applicant executing a mortgage to Lake County in the amount of the deferred impact fees. The mortgage shall be recorded in the public records of Lake County and shall obtain priority status as a lien holder subject only to the lien of a first mortgage. The term of the mortgage shall be for thirty (30) years.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 150).
Full Breakdown
03, that is 800 square feet or less; anything larger does not qualify for this deferral and must pay the fee up front like any other new dwelling. Under § 22-11(b), the deferral runs, upon the applicant's request, until the property is sold or conveyed, at which point the deferred fee becomes due. To secure that future payment, the applicant must execute a mortgage in favor of Lake County for the deferred amount, recorded in the county's public records, and that mortgage takes lien priority ahead of everything except a first mortgage already on the property.
If the owner later refinances the first mortgage, the county manager can consent to subordinating the county's mortgage so long as the new first mortgage's principal is not increased. The deferral mortgage runs for a term of thirty years. Section 22-11(c) puts the cost of recording that mortgage on the applicant or property owner, not the county. The deferral sits inside Chapter 22's broader impact fee waiver and deferral program; the current section was renumbered from an earlier version of § 22-11 by Ordinance No. 2020-8, and the operative text was most recently amended by Ordinance No. 2025-4.
Violations & Fines
There is no fine tied to using the deferral itself, but failing to satisfy the recorded mortgage when the property sells or is conveyed leaves the deferred impact fee collectible as a lien against the property, enforceable the same as any recorded mortgage under Florida law. Building without a permit, or misrepresenting a unit's size to claim the 800-square-foot deferral threshold, exposes the owner to the county's standard impact fee assessment plus any Chapter 8 code enforcement penalties for permitting violations.
Frequently Asked Questions
Which impact fees can I defer for an accessory dwelling unit in Lake County?
When does the deferred impact fee actually have to be paid?
Does a larger accessory structure qualify for the fee deferral?
Sources & Official References
Other rules in Lake County
Florida rules heatmap·Compare Lake County to another location·View the Florida accessory structures overview
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