Show Low Impact Fees by Project Type
Show Low: Single-Family Impact Fees
A new single-family home in Show Low pays $7,386.00 per unit in impact fees (rates sourced October 16, 2026). Every line item is levied at the municipal or utility level.
The largest line items are Sewer Connection/Capacity Fee (City of Show Low) ($4,389.00) and Water System Capacity Fee (City of Show Low) — 3/4" meter ($1,885.00).
Street Facilities (Transportation) Development Fee (City of Show Low) is shown at the last published amount but has not been confirmed with the jurisdiction; it is included in the totals here. Verify before budgeting.
Some fees are tiered by unit size or building type; amounts reflect the representative tier noted in the schedule below.
View the Full Show Low Impact Fee Schedule
- Water System Capacity Fee (City of Show Low) — 3/4" meter$1,885.00City of Show LowOne-time water system capacity fee charged by the City of Show Low, by meter size, effective July 1, 2026: $1,885 for a 3/4-inch meter, the standard residential size. The meter itself is a separate charge ($276.24 for 3/4 inch). Meters larger than 1 1/2 inches are priced by the city.
- Sewer Connection/Capacity Fee (City of Show Low)$4,389.00City of Show LowOne-time sewer system capacity fee charged by the City of Show Low: $4,389 per single-family detached home, effective July 1, 2026 (up from $4,179 under the January 2024 schedule).
- Street Facilities (Transportation) Development Fee (City of Show Low)$1,112.00Requires confirmationCity of Show LowShow Low's street facilities development fee under City Code 18.25.140 (Ordinance 2020-06, effective December 1, 2020) is $1,112 per single-family detached home. The city's July 2026 residential fee sheet no longer lists this fee, and the code ties it to the street program's pledged debt.
- County Overlay Impact Fee (Navajo County)$0.00Navajo CountyNavajo County does not charge a county development impact fee. Its planning and development fee schedule (updated July 15, 2025) lists building, septic, plan review and zoning fees only.
Where in Navajo County Are You Building?
Each jurisdiction applies its own fee schedule. Pick yours. = one or more fees are unconfirmed or have no published amount; the figure shown may not be the complete cost.
Show Low: Multifamily Impact Fees
A new multifamily unit in Show Low pays $6,233.00 per unit in impact fees (rates sourced October 16, 2026). Every line item is levied at the municipal or utility level.
The largest line items are Sewer Connection/Capacity Fee (City of Show Low, MF) ($3,474.00) and Water System Capacity Fee (City of Show Low, MF) — 3/4" meter ($1,885.00).
Street Facilities (Transportation) Development Fee (City of Show Low, MF) is shown at the last published amount but has not been confirmed with the jurisdiction; it is included in the totals here. Verify before budgeting.
Some fees are tiered by unit size or building type; amounts reflect the representative tier noted in the schedule below.
View the Full Show Low Impact Fee Schedule
- Water System Capacity Fee (City of Show Low, MF) — 3/4" meter$1,885.00City of Show LowOne-time water system capacity fee charged by the City of Show Low per dwelling unit on a 3/4-inch meter, effective July 1, 2026. Units on a 1-inch meter pay $3,209; a building served by one large meter is charged by that meter's size on the commercial schedule. The meter itself is a separate charge.
- Sewer Connection/Capacity Fee (City of Show Low, MF)$3,474.00City of Show LowOne-time sewer system capacity fee charged by the City of Show Low: $3,474 per multifamily dwelling unit, effective July 1, 2026 (up from $3,307 under the January 2024 schedule).
- Street Facilities (Transportation) Development Fee (City of Show Low, MF)$874.00Requires confirmationCity of Show LowShow Low's street facilities development fee under City Code 18.25.140 (Ordinance 2020-06, effective December 1, 2020) is $874 per unit for housing other than single-family detached. The city's July 2026 residential fee sheet no longer lists this fee, and the code ties it to the street program's pledged debt.
- County Overlay Impact Fee (Navajo County, MF)$0.00Navajo CountyNavajo County does not charge a county development impact fee. Its planning and development fee schedule (updated July 15, 2025) lists building, septic, plan review and zoning fees only.
Where in Navajo County Are You Building?
Each jurisdiction applies its own fee schedule. Pick yours. = one or more fees are unconfirmed or have no published amount; the figure shown may not be the complete cost.
Show Low: Commercial Impact Fees
Commercial development in Show Low pays no per-square-foot impact fees, but owes $14,124.72 in one-time water and sewer connection fees (rates sourced October 16, 2026).
For a 50,000 sq ft building, that comes to at least $14,124.72. The calculator below adjusts to your exact square footage.
The largest line items are Sewer System Capacity Fee (City of Show Low) — 1" meter ($10,562.00 one-time), Water System Capacity Fee (City of Show Low) — 1" meter ($3,209.00 one-time) and Water Meter Cost (City of Show Low) — 1" meter ($353.72 one-time).
Water and sewer connection fees assume a 1-inch meter; larger services pay more. See the meter-size tiers in the source schedules.
City Development Impact Fee (City of Show Low, Commercial) is set by the city and has no published standard rate. Contact the levying jurisdiction or utility to verify before budgeting; it is not included as a dollar figure here.
View the Full Show Low Impact Fee Schedule
- Water System Capacity Fee (City of Show Low) — 1" meter$3,209.00 one-timeCity of Show LowCommercial water system capacity fee for a 1-inch meter, effective January 1, 2026. Larger meters pay more (up to $40,489 for a 4-inch meter). A separate meter cost, a $25 turn-on fee and a $150 security deposit are also due at connection.
- Water Meter Cost (City of Show Low) — 1" meter$353.72 one-timeCity of Show LowMeter cost for a 1-inch commercial water meter, effective January 1, 2026, charged in addition to the water and sewer capacity fees. Larger meters cost more (up to $4,621.15 for a 4-inch meter).
- Sewer System Capacity Fee (City of Show Low) — 1" meter$10,562.00 one-timeCity of Show LowCommercial sewer system capacity fee for a 1-inch water meter, effective January 1, 2026. Larger meters pay more (up to $128,700 for a 4-inch meter).
- City Development Impact Fee (City of Show Low, Commercial)Requires confirmationCity of Show LowThe City of Show Low's 2026 commercial fee schedule lists no development impact fee. The City's streets development fee has published only residential rates.
- County Overlay Impact Fee (City of Show Low, Commercial)$0.00Navajo CountyNavajo County levies no county development (impact) fees.
Where in Navajo County Are You Building?
Each jurisdiction applies its own fee schedule. Pick yours. Totals shown are for a 50,000 sq ft building, including one-time water/sewer fees (assuming a 1-inch meter). * = one-time water/sewer connection charges only; no per-sq-ft impact fee schedule sourced for that jurisdiction. = one or more fees are unconfirmed or have no published amount; the figure shown may not be the complete cost.
Show Low: Industrial Impact Fees
Industrial development in Show Low pays no per-square-foot impact fees, but owes $14,124.72 in one-time water and sewer connection fees (rates sourced October 16, 2026).
For a 50,000 sq ft building, that comes to at least $14,124.72. The calculator below adjusts to your exact square footage.
The largest line items are Sewer System Capacity Fee (City of Show Low) — 1" meter ($10,562.00 one-time), Water System Capacity Fee (City of Show Low) — 1" meter ($3,209.00 one-time) and Water Meter Cost (City of Show Low) — 1" meter ($353.72 one-time).
Water and sewer connection fees assume a 1-inch meter; larger services pay more. See the meter-size tiers in the source schedules.
City Development Impact Fee (City of Show Low, Industrial) is set by the city and has no published standard rate. Contact the levying jurisdiction or utility to verify before budgeting; it is not included as a dollar figure here.
View the Full Show Low Impact Fee Schedule
- Water System Capacity Fee (City of Show Low) — 1" meter$3,209.00 one-timeCity of Show LowCommercial water system capacity fee for a 1-inch meter, effective January 1, 2026. Larger meters pay more (up to $40,489 for a 4-inch meter). A separate meter cost, a $25 turn-on fee and a $150 security deposit are also due at connection.
- Water Meter Cost (City of Show Low) — 1" meter$353.72 one-timeCity of Show LowMeter cost for a 1-inch commercial water meter, effective January 1, 2026, charged in addition to the water and sewer capacity fees. Larger meters cost more (up to $4,621.15 for a 4-inch meter).
- Sewer System Capacity Fee (City of Show Low) — 1" meter$10,562.00 one-timeCity of Show LowCommercial sewer system capacity fee for a 1-inch water meter, effective January 1, 2026. Larger meters pay more (up to $128,700 for a 4-inch meter).
- City Development Impact Fee (City of Show Low, Industrial)Requires confirmationCity of Show LowThe City of Show Low's 2026 commercial fee schedule lists no development impact fee. The City's streets development fee has published only residential rates.
- County Overlay Impact Fee (City of Show Low, Industrial)$0.00Navajo CountyNavajo County levies no county development (impact) fees.
Where in Navajo County Are You Building?
Each jurisdiction applies its own fee schedule. Pick yours. Totals shown are for a 50,000 sq ft building, including one-time water/sewer fees (assuming a 1-inch meter). * = one-time water/sewer connection charges only; no per-sq-ft impact fee schedule sourced for that jurisdiction. = one or more fees are unconfirmed or have no published amount; the figure shown may not be the complete cost.
Show Low: Office Impact Fees
Office development in Show Low pays no per-square-foot impact fees, but owes $14,124.72 in one-time water and sewer connection fees (rates sourced October 16, 2026).
For a 25,000 sq ft building, that comes to at least $14,124.72. The calculator below adjusts to your exact square footage.
The largest line items are Sewer System Capacity Fee (City of Show Low) — 1" meter ($10,562.00 one-time), Water System Capacity Fee (City of Show Low) — 1" meter ($3,209.00 one-time) and Water Meter Cost (City of Show Low) — 1" meter ($353.72 one-time).
Water and sewer connection fees assume a 1-inch meter; larger services pay more. See the meter-size tiers in the source schedules.
City Development Impact Fee (City of Show Low, Office) is set by the city and has no published standard rate. Contact the levying jurisdiction or utility to verify before budgeting; it is not included as a dollar figure here.
View the Full Show Low Impact Fee Schedule
- Water System Capacity Fee (City of Show Low) — 1" meter$3,209.00 one-timeCity of Show LowCommercial water system capacity fee for a 1-inch meter, effective January 1, 2026. Larger meters pay more (up to $40,489 for a 4-inch meter). A separate meter cost, a $25 turn-on fee and a $150 security deposit are also due at connection.
- Water Meter Cost (City of Show Low) — 1" meter$353.72 one-timeCity of Show LowMeter cost for a 1-inch commercial water meter, effective January 1, 2026, charged in addition to the water and sewer capacity fees. Larger meters cost more (up to $4,621.15 for a 4-inch meter).
- Sewer System Capacity Fee (City of Show Low) — 1" meter$10,562.00 one-timeCity of Show LowCommercial sewer system capacity fee for a 1-inch water meter, effective January 1, 2026. Larger meters pay more (up to $128,700 for a 4-inch meter).
- City Development Impact Fee (City of Show Low, Office)Requires confirmationCity of Show LowThe City of Show Low's 2026 commercial fee schedule lists no development impact fee. The City's streets development fee has published only residential rates.
- County Overlay Impact Fee (City of Show Low, Office)$0.00Navajo CountyNavajo County levies no county development (impact) fees.
Where in Navajo County Are You Building?
Each jurisdiction applies its own fee schedule. Pick yours. Totals shown are for a 25,000 sq ft building, including one-time water/sewer fees (assuming a 1-inch meter). * = one-time water/sewer connection charges only; no per-sq-ft impact fee schedule sourced for that jurisdiction. = one or more fees are unconfirmed or have no published amount; the figure shown may not be the complete cost.
Show Low Impact Fee Calculator
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How Development Impact Fees Work in Arizona
Arizona cities and towns assess development impact fees (the statute calls them development fees) under A.R.S. 9-463.05 and counties under A.R.S. 11-1102. A fee can only be adopted after the governing body adopts land use assumptions and an infrastructure improvements plan for the service area, with public notice and hearings, and the plan projects demand for no more than ten years.
Fees are limited to necessary public services the statute lists: water, wastewater, stormwater and drainage, streets, fire and police facilities, neighborhood parks of up to 30 acres and, for cities, small libraries. Each fee must be proportionate to the new development's share of the cost, kept in a separate account for that service category and service area, and never used for operations, maintenance or a higher level of service for existing development.
Developers earn credits for facilities they build or dedicate, and a fee that goes unspent for ten years (fifteen for water or wastewater) is refundable with interest on request. For a residential unit the fee is due when the building permit issues unless a development agreement defers it, and a new or increased fee cannot be applied to an approved plat or site plan for 24 months.
Counties and cities each adopt their own schedules. County development fees apply in the county's service areas; inside city limits, development pays the city's fees plus any utility connection charges, which is why totals differ between a city and the unincorporated county around it.
If you're still asking what are impact fees, start with our guide to the definition, common categories, and legal basis.
Summary current as of October 2026. This is an editorial summary, not legal advice; see the official statute text and our terms of use.
Show Low Impact Fee FAQs
What are the total impact fees for a single-family home in Show Low, Arizona?
A new single-family home in Show Low pays $7,386.00 per unit in combined impact fees (rates sourced October 16, 2026). This figure includes amounts that have not been confirmed with the jurisdiction; verify before budgeting.
How much are commercial impact fees in Show Low?
Commercial development in Show Low pays no per-square-foot impact fees, but owes $14,124.72 in one-time water and sewer connection fees (assuming a 1-inch meter). One additional fee has no published standard amount and is not included, so the full cost may be higher; verify before budgeting.
Does Show Low charge its own impact fees?
Yes. Show Low levies its own municipal impact or utility fees. Navajo County does not currently add county-level impact fees inside Show Low. The schedule on this page shows every fee that applies to development in Show Low.
Can Arizona development impact fees increase at any time?
No. Under A.R.S. 9-463.05 and 11-1102 a new or increased fee cannot be adopted on an emergency basis, takes effect only after public notice and hearings (75 days after adoption for a city, 90 for a county), and cannot be applied to a development with an approved final plat or site plan for 24 months unless the plan changes to add service units.
Fee amounts on this page are compiled from official published schedules and are provided for planning purposes only. Rates change, and project specifics (unit size, meter size, location within special districts) can alter what applies. Always verify current fees with the jurisdiction and utility before relying on them.
Compare unincorporated rates and every other city on the Navajo County impact fees page.