When you pay these substantial fees, know where the money goes and when you should object Impact fees have become a significant cost of doing business for builders and developers throughout the nation. To help builders understand the issues involved, the National Associat i o n o f H o m e B u i l d e r s r e c e n t l y published the Impact Fee Manual. The following information is adapted, with NAHB's permission, from the Manual. What are Impact Fees? Impact fees can be levied on various types of development, including subdivision, commercial, and industrial projects. Unlike subdivision exactions (where a developer is required to dedicate land to public use