Imperial County, CA Accessory Structures: Shed Rules (2026)

Unincorporated Imperial County treats detached storage sheds as 'accessory buildings/structures' under Title 9, Division 5, Section 90501.12 of the Land Use Code. The code states that no detached accessory building in the R-1, R-2, R-3, or R-4 zones may exceed three stories or thirty-five feet in height, and that no such building shall be located in front of, or in the front yard of, the primary use unless otherwise allowed. If an accessory building is more than one story in height, it shall not be located nearer than five feet to any interior property line (Section 90501.12.D). On a corner lot, a detached accessory building must be at least fifteen feet from the side street line (Section 90501.12.C). Single-story accessory buildings may otherwise occupy side and rear yards subject to the general yard provisions of Division 5. Beyond zoning, building permits and the California Building Code apply: a habitable shed, or one with electrical, plumbing, or mechanical work, requires a building permit from Imperial County Planning & Development Services. The county code does not publish a separate square-footage threshold for permit-exempt sheds, so the state CBC exemption (one-story tool/storage sheds up to 120 square feet) is the operative size cutoff for building-permit exemption.