Non-Residential Development Fee Appeals

The Non-Residential Development Fee supports the development of affordable housing throughout the state for low, moderate- and middle-income households. Non-residential developers must comply with the state Non-Residential Development Fee Program requiring a substantial fee to be paid to municipalities or the state for new nonresidential construction. The fee is based upon the equalized assessed value on the land and improvements, and must be paid before a certificate of occupancy is issued. A developer who disputes the fees may file an appeal to have the assessed value (and corresponding fee) reduced, or eliminated in certain instances, similar to a traditional tax appeal. It is highly recommended that counsel be consulted whenever an estimated or final fee is imposed.