Impact fees fund infrastructure: transportation, parks, fire/EMS, police, schools, water/sewer, stormwater.
Low-fee markets: $2,000-$5,000/unit. Moderate: $8,000-$15,000. High: $20,000-$50,000+. Lehi UT: ~$5,800. Salt Lake City: ~$8,500. Boise: ~$9,500.
Know the fee schedule, understand credits and offsets, phase your development, negotiate development agreements.