ADU FeeMap

Updated Oct 18, 2026

ADU fees in Los Gatos: $2,068–$7,848 in modeled fees for 1,000 sq ft, plus valuation-based permits

Los Gatos prices its building permit from construction valuation using the International Code Council's valuation data, so the largest permit costs depend on your project. Per-sq-ft construction taxes and a $2 per sq ft storm drainage fee apply to new floor area and paving. ADUs of 750 sq ft or more also pay the Town's traffic impact fee, charged per new daily trip.

Totals leave out valuation-based building fees and traffic impact mitigation fee and building plan review, state title 24 energy/accessibility review at some sizes. Enter a construction valuation in the calculator to include them.

Modeled fees by ADU size

Detached ADU, 2,000 sq ft main home (example assumption), law in force today. Bars: solid = fees that apply, hatched = fees that may apply.

  1. 499 sq ft

    $68–$268

    Impact fees: $0 (750 sq ft or less)

    Itemize in calculator →
  2. 750 sq ft

    $68–$4,403

    Impact fees: $0 (750 sq ft or less)

    Itemize in calculator →
  3. 1,000 sq ft

    $2,068–$7,848

    Impact fees: $2,000 max

    Itemize in calculator →
  4. 1,200 sq ft

    $2,468–$9,404

    Impact fees: $2,400 max

    Itemize in calculator →

Line by line

Each fee with its official source (numbers link to the source list). Est. = computed by us from the official rate; May apply = high total only; Up to = statewide cap, district may charge less.

Fee499 sq ft750 sq ft1,000 sq ft1,200 sq ft
Planning & zoning
Planning plan check of the building permit (20% of building fee)1Needs valuationNeeds valuationNeeds valuationNeeds valuation
Building permit & plan check
Building permit issuance1$68$68$68$68
Building permit (valuation table)1The Town values new construction from ICC Building Valuation Data (February 2012) × a 2.32 regional modifier, indexed yearly; it doesn't publish the resulting $/sq ft, so enter your valuation in the calculator.Needs valuationNeeds valuationNeeds valuationNeeds valuation
Building plan review (65% of building permit fee)1Needs valuationNeeds valuationNeeds valuationNeeds valuation
State Title 24 energy/accessibility review (15% of building permit fee)1Needs valuationNeeds valuationNeeds valuationNeeds valuation
General Plan update surcharge (0.5% of valuation)1Needs valuationNeeds valuationNeeds valuationNeeds valuation
Seismic mapping fee (state, $13 per $100,000 of valuation)1Needs valuationNeeds valuationNeeds valuationNeeds valuation
Construction taxes
Capital improvement tax ($0.18 per sq ft)1The schedule words it as new floor area of an existing building; whether the Town applies it to a new detached ADU isn't stated, so it counts in the high total only.May apply$90May apply$135May apply$180May apply$216
Underground utility tax ($0.18 per sq ft)1May apply$90May apply$135May apply$180May apply$216
Park fund tax ($0.04 per sq ft)1May apply$20May apply$30May apply$40May apply$48
Impact fees
Storm drainage fee ($2.00 per sq ft of new impervious area)1We assume new impervious area equals the ADU's floor area (one story, no new paving). Patios and paths add to it.ExemptExemptEst.$2,000Est.$2,400
Traffic impact mitigation fee ($1,128 per new daily trip)1Applies to ADUs of 750 sq ft or more. The fee schedule doesn't say how many daily trips the Town assigns an ADU, so we can't compute it.ExemptExemptNeeds valuationNeeds valuation
School district fee
School fees (Los Gatos Union / Los Gatos-Saratoga High, or your district)4District rates not captured yet; shown at the 2026 statewide Level 1 maximum as an upper bound.ExemptUp to$4,035Up to$5,380Up to$6,456
Modeled total$68–$268$68–$4,403$2,068–$7,848$2,468–$9,404

Rules

What you can build in Los Gatos

Maximum size
1,200 sq ft. The Town adds 10% to the allowed floor area for an ADU, and an ADU up to 800 sq ft is allowed regardless of floor-area limits. 2
Height
16 ft detached; 18 ft near major transit (+2 ft for roof pitch) or with a multi-story multifamily home; 25 ft or the zone limit attached. 2
Setbacks
4 ft side and rear; front as for the main home. Detached ADUs can't go in front of the main home; 5 ft from other structures. 2
Parking
One space per ADU or per bedroom, whichever is less, with the state exceptions (for example near transit) where none is required. (Town FAQ dated November 2023.) 2
Owner occupancy
Not required for an ADU. With a JADU, the owner must live in the house or the JADU. 3
Pre-approved plans
State law: every city must run a program to pre-approve ADU plans (Gov. Code 65852.27). Local rule not captured yet. 5

State law

Why a 750 sq ft ADU pays no impact fees

California bars impact fees on ADUs of 750 sq ft or less of interior livable space. Above that, they must be proportional to the main home’s size; we assume 2,000 sq ft unless you enter yours. School fees start at 500 sq ft. From January 1, 2027, SB 1117 limits impact fees to the area over 750 sq ft. How the state rules work →

ADU permits issued

Los Gatos issued 128 ADU building permits in 2025

546 from 2018 to 2025, as the jurisdiction reported to the state in its Housing Element Annual Progress Reports (Table A2, ADU rows; may include JADUs). “–” means no ADU rows were reported that year.

  1. 182018
  2. 282019
  3. 502020
  4. 372021
  5. 632022
  6. 1172023
  7. 1052024
  8. 1282025

Source: HCD via data.ca.gov, Housing Element Annual Progress Report (APR) data, Table A2: ADU building permits by year (opens in new tab), retrieved Oct 18, 2026.

Not modeled yet

What these totals leave out

  • Building permit, plan review, Title 24 and planning plan check fees depend on construction valuation, which the Town derives from ICC data it doesn't publish per sq ft. They're left out of modeled totals; the calculator includes them once you enter a valuation.
  • Traffic impact fee for ADUs of 750 sq ft or more: $1,128 per new daily trip, but the trip rate for an ADU isn't stated.
  • Engineering, encroachment and sewer (West Valley Sanitation District) and water connection charges aren't included.
  • School district rates not captured; shown at the statewide cap.

News

Recent changes affecting Los Gatos

State lawStatewide

SB 1117 signed: from 2027, ADU impact fees can only be charged on the area over 750 sq ft

The Governor approved SB 1117 (Chapter 809, Statutes of 2026) on September 29, 2026. It amends Gov. Code 66311.5: on lots with up to two ADUs, impact fees on an ADU over 750 sq ft must still be proportional to the primary home, and may only be charged on the area over 750 sq ft. Regular 2026 statutes take effect January 1, 2027. Until then, fees on a larger ADU are figured on its full size. Our calculator has a 2027 setting that shows the difference.

Source: California Legislative Information: SB 1117 (Chapter 809, Statutes of 2026), chaptered text (opens in new tab)

GuidanceStatewide

HCD publishes its updated ADU Handbook (March 2026)

The Department of Housing and Community Development updated its ADU Handbook to reflect the laws that took effect January 1, 2026. Its proportional-fee example: a 1,000 sq ft ADU next to a 2,000 sq ft home pays 50% of the fee a new home would pay. Our models use 2,000 sq ft as the example primary-home size unless you enter your own.

Source: California Department of Housing and Community Development (HCD): Accessory Dwelling Unit Handbook (March 2026) (opens in new tab)

School feesStatewide

State Allocation Board raises the Level 1 school fee cap to $5.38 per sq ft

On January 28, 2026 the State Allocation Board raised the statewide maximum Level 1 developer fee for residential construction from $5.17 to $5.38 per sq ft (+4.06%). School districts collect it on ADUs of 500 sq ft or more, at their own adopted rate up to this cap (higher Level 2/3 fees need extra findings). Where we haven't confirmed a district's rate, we use $5.38 as the upper bound.

Source: California State Allocation Board (Department of General Services, OPSC): State Allocation Board item: 2026 adjustment to the Level I developer fee (meeting of January 28, 2026) (opens in new tab)

State lawStatewide

SB 543 takes effect: no impact fees at 750 sq ft or less, now in Gov. Code 66311.5

SB 543 (Chapter 520, Statutes of 2025) took effect January 1, 2026. It restates the impact-fee rule in Gov. Code 66311.5: no impact fees on an ADU of 750 sq ft of interior livable space or less, or a JADU of 500 sq ft or less; above that, fees must be proportional to the primary home. It also caps JADUs at 500 sq ft of interior livable space. Many city documents still cite the older section numbers (65852.2 or 66324).

Source: California Department of Housing and Community Development (HCD): Accessory Dwelling Unit Handbook (March 2026) (opens in new tab)

All ADU fee news →

FAQ

Questions about ADU fees in Los Gatos

How much are ADU fees in Los Gatos?

For a detached ADU with a 2,000 sq ft main home (an example assumption), our model of Los Gatos’s official fee schedules comes to $68–$4,403 at 750 sq ft and $2,068–$7,848 at 1,000 sq ft. These totals leave out valuation-based building fees and traffic impact mitigation fee and building plan review, state title 24 energy/accessibility review at some sizes. Ranges show fees that may or may not apply to your project.

Does Los Gatos charge impact fees on a 750 sq ft ADU?

No. California Government Code section 66311.5 bars impact fees on an ADU of 750 sq ft of interior livable space or less (500 sq ft or less for a JADU). Above 750 sq ft, impact fees must be proportional to the size of the main home. At 1,000 sq ft, the impact fees we model for Los Gatos come to at most $2,000.

Do school fees apply to an ADU?

Only at 500 sq ft or more. School districts charge their adopted developer fee per sq ft, capped at the State Allocation Board’s Level 1 maximum ($5.38 per sq ft since January 28, 2026) unless they qualify for higher levels.

How big can an ADU be in Los Gatos?

1,200 sq ft. The Town adds 10% to the allowed floor area for an ADU, and an ADU up to 800 sq ft is allowed regardless of floor-area limits.

Sources

Official sources

  1. Town of Los GatosComprehensive Fee Schedule, Fiscal Year 2026-27 (effective July 1, 2026) (opens in new tab)In effect: July 1, 2026 · Last checked Oct 18, 2026
    28 quoted lines
    • 38 Fee for issuing/reinstating a Building Permit $68.00
    • A building valuation regional modifier of 2.32 shall be used in conjunction with the Building
    • $688.00 for the first $25,001.00 plus
    • $17.76 for each additional $1,000.00
    • $1,131.00 for the first $50,001.00
    • plus $12.33 for each additional
    • $1,749.00 for the first $100,001.00
    • plus $9.84 for each additional
    • $5,688.00 for the first $500,001.00
    • plus $8.35 for each additional
    • $9,866.00 for the first $1,000,001.00
    • plus $5.54 for each additional
    • This fee is calculated at sixty-five percent
    • (65%) of the building permit fee as per the valuation schedule starting on page 8.
    • This fee is calculated at fifteen percent
    • (15%) of the building permit fee. This fee is applied whenever a plan review is assessed.
    • 235 Building Permit Plan Check Fee 20% of building fee
    • 218 General Plan update surcharge .5% of building valuation for new
    • For residential construction of three stories and less (Category 1), the permit fee is $13.00 per
    • $100,000.
    • Capital Improvement Tax (Construction)
    • Based on $0.18 for each square foot of building addition or alteration, which increases floor area
    • Underground Utility Tax (Utilities)
    • Park Fund Tax (Parks)
    • Based on $0.04 for each square foot of building addition or alteration, which increases floor
    • 273 Building/Grading Permits (Building, Structures, & New impervious surface area, per sq.
    • ft. $2.00/sq. ft.
    • 271 Traffic Impact Mitigation Fee $1,128.00 per new average daily trip
  2. Town of Los Gatos, Community Development DepartmentFrequently Asked Questions for Accessory Dwelling Units (November 27, 2023) (opens in new tab)In effect: November 27, 2023 · Last checked Oct 18, 2026
    7 quoted lines
    • The maximum allowable size for an ADU is up to 1,200 square feet.
    • An ADU not exceeding 800 square feet is allowed to be constructed in compliance with other
    • 16 feet for a detached ADU on a lot with an existing or proposed single-family unit;
    • 25 feet or the height limit allowed by the zone, for an ADU attached to a primary dwelling.
    • and rear setbacks for an ADU are four feet. A detached ADU is not allowed in front of the
    • primary dwelling unit. A separation of five feet is required from any other structure located on
    • space is required per ADU or per bedroom, whichever is less, with the following exceptions (where no
  3. Town of Los Gatos, Community Development DepartmentAccessory Dwelling Unit (ADU) Summary handout (opens in new tab)Last checked Oct 18, 2026
    2 quoted lines
    • There is no owner-occupancy requirement for
    • an ADU. If the property has a JADU the
  4. California State Allocation Board (Department of General Services, OPSC)State Allocation Board item: 2026 adjustment to the Level I developer fee (meeting of January 28, 2026) (opens in new tab)In effect: January 28, 2026 · Last checked Oct 18, 2026
    2 quoted lines
    • Residential $4.79 $5.17 $5.38
    • Increase the 2026 maximum Level I assessment for development in the amount of 4.06 percent
  5. California Legislative Information (leginfo.legislature.ca.gov)Government Code, Title 7, Division 1, Chapter 13 (Accessory Dwelling Units), incl. §66311.5 (opens in new tab)In effect: In force since January 1, 2026 · Last checked Oct 18, 2026
    1 quoted line
    • A local agency, special district, or water corporation shall not impose any impact fee upon the development of an accessory dwelling unit that has 750 square feet of interior livable space or less
  6. HCD via data.ca.govHousing Element Annual Progress Report (APR) data, Table A2: ADU building permits by year (opens in new tab)Last checked Oct 18, 2026

We save a copy of every source and check that each quoted line still appears in it. How we check.