Community Improvement District

What is a Community Improvement District?

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Community Improvement Districts (CIDs) are special districts where property owners agree to a self imposed tax to be used for improving the district. CIDs are a good way to leverage state and federal tax dollars for roads and other major infrastructure. As authorized under the Georgia Constitution, creation of a CID requires a local act of the General Assembly. The governing body of each CID is designated by the Legislature and may be City, County, or administrative body that shall include representation of each county and city within the CID.

In addition to a local act of the General Assembly, a CID requires a resolution of the applicable City and County consenting to the creation of the CID and written consent by a majority of the owners of real property within the CID and consent of the owners within the CID who constitute (represent) at least 75% by value of all real property which will be subject to taxes, fees and assessments.

Through a CID, a special taxing district is created to pay for exceptional infrastructure needs such as:

• Street/road construction and maintenance;
• Parks and recreation facilities;
• Storm water and sewage collection and disposal systems;
• Water development, storage, treatment, purification and distribution facilities; public transportation;
• Terminal and dock facilities; and parking facilities; and
• “Such other services and facilities as may be provided for by general law.”

Property used for residential, agricultural or forestry purposes may not be assessed.
Assessments cannot exceed 2.5% of the assessed value of the real property, i.e. 25 mills.
Bonded debt is permitted but such debt may not be considered an obligation of the State or any other government other than the CID.

If you are interested in creating a CID please Contact Us for assistance.