City of Oakland logoHistory of Impact Fees in California

In California, State legislation sets legal and procedural parameters for the charging of impact fees. This legislation was passed as Assembly Bill (AB) 1600 by the California Legislature and is now codified as California Government Code Section 66000 through 66008 (Mitigation Fee Act). This State law initially went into effect on January 1, 1989.

Impact Fee Annual Reports

The City of Oakland is required to publish an annual report on its impact fee program that includes, but is not limited to:

  • A brief description of the type of fee in the account or fund.
  • The amount of the fee.
  • The beginning and ending balance of the account or fund.
  • The amount of the fees collected and the interest earned.
  • An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement.

The Impact Fee Annual Report for Fiscal Year (FY) 2020-21 may be found here: FY 2020-21 Annual Impact Fee Report.

Reports from prior years may be accessed here:

For more information about the FY 2020-21 Impact Fee Annual Report, please contact: Jack Schmidt at

Five-Year Impact Fee Reports

The Mitigation Fee Act requires a local agency to conduct an analysis and make findings every five years for each impact fee that the agency imposes on development projects. The findings must:

  • Identify the purpose to which the fee is to be put;
  • Demonstrate a reasonable relationship between the fee and purpose for which it is charged;
  • Identify all sources and amounts of funding anticipated to complete financing in incomplete improvements; and
  • Designate the approximate dates on which the funding is expected to be deposited into the appropriate account or fund.

The Five-Year Impact Fee Reports may be found here:

For more information about the Five-Year Impact Fee Reports, please contact: Laura Kaminski at