The record
“The city council of the city declares a tax on the construction of mobilehome lots and residential dwelling units in the city for the purpose of producing revenue.”
“Funds derived from this residential construction tax shall be expended for acquisition, improvement, expansion and maintenance and operation of public parks, playgrounds, and recreational facilities in the city.”
“a tax on the construction of mobilehome lots and residential dwelling units in the city”
at building permit
“The residential construction tax herein required to be paid shall be due and payable upon issuance by the city of a building permit”
City of Sacramento, the agency that levies it
“The residential construction tax shall be paid to the city collector of the city or authorized agent at the office of the city collector of the city.”
“The fees imposed by this section shall not be required for a permit which authorizes the repair, maintenance or renovation of an existing dwelling unit”
“provided, however, that there shall be refund of such tax to the person who paid such tax in the event that the" / "building permit or permit to construct and install electrical and plumbing equipment to service a mobilehome lot in a mobilehome park expires”
Every published rate
| Land use | Size | Basis | Effective | Amount |
|---|---|---|---|---|
| — | ||||
| Single-family detached | 3+ bedrooms (assumes 3 bedrooms)this home | per DU | 12 Jul 2026 | $385.00 |
cityofsacramento.gov · source document ↗
| ||||
| none | ||||
| ADU | none (flat across 749, 750 and 1,200 sq ft columns) | per DU | — | $315.00 |
the line this rate was read from
the levying document · source document ↗
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| Mobile home | mobilehome lot in a mobilehome park | per lot | — | $250.00 |
the line this rate was read from
the levying document · source document ↗
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