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Developer and School Impact Fees

School Impact (Developer) Fees

As of July 1, 2012, the San Mateo Union High School District collects School Impact (also known as Developer) Fees for the San Mateo/Foster City Elementary School District. To pay the total School Impact Fee for the City of San Mateo and the City of Foster City, or the High School District-only portion of the School Impact Fees for Hillsborough, Millbrae and unincorporated Burlingame.

*Developer fees are accepted by appointment only.   

For any inquiries or to schedule an appointment,  please send an email to or contact (650)558-2299 ext. 2271

Checks can be made payable to SMUHSD or San Mateo Union High School District and mailed to the address below.

Attn: Developer Fees
650 North Delaware Street
San Mateo, CA 94401

Or make an appointment to bring a check in person. We are available by appointment from 9 a.m. -  3 p.m.    


The District accepts checks and credit cards. A 3% surcharge will be applied to credit card payments.  


The combined San Mateo Union High School District and San Mateo/Foster City Elementary School District School Impact Fees for the cities of San Mateo and Foster City are:

  • $4.79 per sq ft for Residential Construction
  • $0.78 per sq ft for Commercial Construction
  • $0.08 per sq ft for storage

The High School District's portion of School Impact Fees for the cities of Hillsborough, Millbrae, San Bruno, and unincorporated Burlingame are:

  • $1.92 per sq ft for residential
  • $0.31 per sq ft for commercial  


The following exclusions have been established:

  • Additions to existing homes of 500 sq. ft. or less of assessable space (residential only).
  • Modification or expansion if the purpose of the modification is to increase access for a severely and permanently disabled person.
  • Reconstruction of a structure damaged or destroyed by fire, earthquake, landslide, mudslide, flood, tidal wave, etc., where the replacement structure is equivalent to the original structure. A demolition credit may be applied against the net increase in square feet that arises from the new construction.
  • Any facility used exclusively for religious purposes is exempt from property taxation under the laws of California.
  • Any facility used exclusively as a private full-time day school as described in Section 48222 of the Education Code
  • State-owned housing for migrant farm workers which is subject to a contract ensuring compliance with Section 50710 of the Health and Safety Code.