School Facilities Fee (Level 1) - San Marcos USD

“Developer fees, also known as "school fees," "school impact fees," and "Level 1, 2, and 3 fees," are fees that are paid by property owners and developers to school districts when constructing residential or commercial/ industrial improvements in order to mitigate the impact on school facilities created by new development within a school district's boundaries.”

“Below, you will find the list of local jurisdictions served by our School District along with the corresponding forms necessary for paying developer fees. / City of Carlsbad: "Certification of School Fees Paid" / City of Escondido: "Certification of School Fee Compliance" / City of San Marcos: "School Fees Letter" / City of Vista: "Application for Certification of Compliance" / County of San Diego: "Required Agency Clearances”

2026-04-09

“The California State Allocation Board, at its January 28, 2026 meeting, authorized an increase in Level 1 Developer Fees (aka School Impact Fees, or School Fees) and was approved by San Marcos Unified School District's Governing Board on April 9, 2026 and went into effect on June 9, 2026. The fees are as follows, unless the project is deemed exempt.”

at building permit

“Fees are paid to the school district as a condition of a property owner or developer obtaining a building permit from the city or county for certain types of construction projects.”

San Marcos Unified School District, the agency that levies it

“Developer Fees must be paid in person at the following location: Facilities Planning & Development Department 255 Pico Avenue, Suite 250 San Marcos, CA 92069 Hours: 8:30 a.m. to 4:00 p.m.”

“Some common examples of development projects exempt from payment of fees include: Facilities used exclusively for religious purposes. (See Gov. Code, § 65995(d); Rev. & Tax. Code, § 207)”