(

a) Fees charged for the construction of accessory dwelling units or junior accessory dwelling units shall be determined in accordance with

Chapter 5 (commencing with

Section 66000) and

Chapter 7 (commencing with

Section 66012). (

b) An accessory dwelling unit or junior accessory dwelling unit shall not be considered by a local agency, special district, or water corporation to be a new residential use for purposes of calculating connection fees or capacity charges for utilities, including water and sewer service, unless the unit was constructed with a new single-family dwelling. (c)

(1) A local agency, special district, or water corporation shall not impose any impact fee upon the development of an accessory dwelling unit that has square feet of interior livable space or less or a junior accessory dwelling unit that has square feet of interior livable space or less. Any impact fees charged for an accessory dwelling unit that has more than square feet of interior livable space shall be charged proportionately in relation to the square footage of the primary dwelling unit.

(2) For purposes of this subdivision, “impact fee” has the same meaning as the term “fee” is defined in subdivision (

b) of

Section 66000, except that it also includes fees specified in

Section 66477. “Impact fee” does not include any connection fee or capacity charge charged by a local agency, special district, or water corporation.

(3) For the purposes of this

section and

Section of the Education Code, an accessory dwelling unit or junior accessory dwelling unit that contains less than square feet of interior livable space shall, for the purpose of subparagraph (

C) of paragraph (1) of subdivision (

a) of

Section of the Education Code, be considered other residential construction that does not increase assessable space by square feet. (

d) For an accessory dwelling unit or a junior accessory dwelling unit described in paragraph (1) of subdivision (

a) of

Section 66323, a local agency, special district, or water corporation shall not require the applicant to install a new or separate utility connection directly between the unit and the utility or impose a related connection fee or capacity charge, unless the unit was constructed with a new single-family dwelling, or upon separate conveyance of the accessory dwelling unit pursuant to

Section 66342. (

e) For an accessory dwelling unit that is not described in paragraph (1) of subdivision (

a) of

Section 66323, a local agency, special district, or water corporation may require a new or separate utility connection directly between the accessory dwelling unit and the utility. Consistent with

Section 66013, the connection may be subject to a connection fee or capacity charge that shall be proportionate to the burden of the proposed accessory dwelling unit, based upon either its square feet or the number of its drainage fixture unit (DFU) values, as defined in the Uniform Plumbing Code adopted and published by the International Association of Plumbing and Mechanical Officials, upon the water or sewer system. This fee or charge shall not exceed the reasonable cost of providing this service.