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California multifamily developer guides

Impact Fees, Exactions & Special Taxes

The Mitigation Fee Act's nexus and timing rules, statutory school fee caps, ADU fee exemptions, fee protests, and Mello-Roos/CFD special-tax diligence — how to bound the fee line in a California multifamily pro forma.

The Mitigation Fee Act: bounding the impact-fee line

Impact fees must be justified, timed and accounted for by statute — and a 90-day protest window decides whether you can ever get an unlawful fee back.

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School fees: the one exaction with a statutory price ceiling

School districts charge by statutory formula — full and exclusive mitigation, per-square-foot caps, and exemptions your budget shouldn't miss.

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Mello-Roos and district financing: the taxes hiding on title

CFD special taxes are senior, escalating and foreclosure-backed — diligence them like debt. And sometimes forming a district is how your own infrastructure gets financed.

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Fee protests, nexus studies and AB 602: pushing back on the fee line

A protest letter costs a page and preserves the whole refund claim — miss the 90-day window and even an unconstitutional fee stays paid.

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EIFDs, tax increment and the RDA legacy: public financing after redevelopment

The state killed tax-increment redevelopment in 2011; EIFDs rebuilt a consent-based version — and the RDA estate still shows up in title reports fifteen years later.

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Utility connection fees, capacity charges and will-serve letters

Capacity charges are capped at cost of service and your fee schedule can be frozen — but no statute reserves you a transformer. Half the utility line is law, half is physics.

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More developer guides

Every rule cited in these guides links to the verbatim statute or regulation in the California Code Library and the federal housing-law library.

Apply these rules to a real parcel

Ask the AI how fees & exactions play out in a specific city or county — grounded in the code text.

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