Nev. Rev. Stat. » NRS: CHAPTER 278B - IMPACT FEES FOR NEW DEVELOPMENT
Nevada Revised Statutes

Nev. Rev. Stat. § 278B.160 (2026)

Imposition and purpose of impact fee; costs that may be included; property of school district exempt

✓ current as of July 2026
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NRS 278B.160  Imposition and purpose of impact fee; costs that may be included; property of school district exempt.

      1.  A local government may by ordinance impose an impact fee in a service area to pay the cost of constructing a capital improvement or facility expansion necessitated by and attributable to new development. Except as otherwise provided in NRS 278B.220, the cost may include only:

      (a) The estimated cost of actual construction, including, without limitation, the cost of connecting a capital improvement or facility expansion to a line or facility used to provide water or sewer service;

      (b) Estimated fees for professional services;

      (c) The estimated cost to acquire the land; and

      (d) The fees paid for professional services required for the preparation or revision of a capital improvements plan in anticipation of the imposition of an impact fee.

      2.  All property owned by a school district is exempt from the requirement of paying impact fees imposed pursuant to this chapter.

      (Added to NRS by 1989, 840; A 1995, 2690; 2007, 677)

     

Notes of Decisions
Cited in 3 cases, 1996–2001 · leading case: S. Nevada Homebuilders Ass'n v. City of North Las Vegas, 913 P.2d 1276 (Nev. 1996).
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S. Nevada Homebuilders Ass'n v. City of North Las Vegas, 913 P.2d 1276 (Nev. 1996). · cites it 2× “DISCUSSION Motion for Summary Judgment The City contends that NRS 278B.160 is not exclusive, but allows impact fees to be assessed for projects other than those enumerated.”
Douglas Cnty. Contractors Ass'n v. Douglas Cnty., 929 P.2d 253 (Nev. 1996). · cites it 2× “The City of North Las Vegas argued that NRS 278B.160 7 provided the authorization to impose its impact fee even though the projects to be benefitted were not enumerated under the statute.”
City of North Las Vegas v. Pardee Constr. Co. of Nevada, 21 P.3d 8 (Nev. 2001). “2 NRS 278B.160. 3 NRS 278B.070. 4 NRS 278B.”
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