Developer fees help school districts offset the costs of constructing or improving school facilities in order to support a growing student population created by the development of new homes within our community. School districts, like cities and counties, may charge developer fees in accordance with Section 66006 of the Government Code, which requires SMMUSD to publicly provide Fund 25 data on an annual basis to include: the amount of fees collected, interest earned, and amounts spent on approved projects. Furthermore, Section 66001 of the Government Code requires additional reporting every five years to include information regarding the purpose, relationship, and sources of all Fund 25 income. These fees are held in a special fund (Fund 25) which is subject to annual audits. The 2025 audit report, created by attorneys at Woolpert, Inc, can be found on this page.

The Board of Education must approve the developer fees plan every three years.

2025

• Woolpert, Inc. Report
  

2024

• Annual & 5-Year Report, 12/19/24
• Agenda Item - Annual Developer Fees Report, 12/19/24
  

2023

• Development Fees Justification Study, 6/8/23