The record
“Reconstruction, replacement, modification and alteration of existing and proposed streets/roads in the City. However, it may not be used for maintenance and repair.”
“All of the taxes collected for said tax shall be placed in the "major street construction fund" for the purposes set forth herein. All taxes in said major street construction fund shall be expended for the acquisition of land and interest in land for, and the construction, reconstruction, replacement, widening, modification, and alteration (but not for maintenance and repair), of existing and proposed streets in the city, including, but not limited to, separation structures, bridges, culverts for such streets, and traffic control and lighting.”
“Assessed on all new building construction and additions, including shell buildings, fire sprinkler system installations and additions.”
at building permit
“The tax shall be due and payable at the time the building permit is issued”
City of Sacramento, the agency that levies it
“Community Development”
“Said tax shall not apply to any person who obtains a building permit for reconstruction or repair of any building or structure which was damaged or destroyed by earthquake, fire, flood”
“the city may enter into an agreement to grant a credit against such tax to any person who constructs improvements”
Every published rate
Every rate below applies to single-family detached.
| Rate | Basis | Effective | Amount |
|---|---|---|---|
| this home | per DU | 12 Jul 2026 | $2,056 |
City of Sacramento Community Development, form CDD-0246 "Residential Fee Estimate (New Construction)", Revised 07-12-2026, page 1 fee table; the four columns are headed "Dwelling (price/sq ft) $170.80 | 1,000 | 1,500 | 2,000 | 2,500" with "Garage (price/sq. ft.) $69.64 | 400 | 400 | 400 | 400". $2,056.08 is the 2,500 sq ft column — the 2,000 sq ft prototype column is $1,662.08. · source document ↗
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