WHAT IS A COMMUNITY IMPROVEMENT DISTRICT?

A Community Improvement District, or CID, is formed when a majority of private commercial property owners within the CID’s boundaries vote to form an alliance, and agree to self-tax and use the funds raised for improvements within the district. Single-family and multi-family properties are not taxable by a CID. Typically, CIDs address transportation issues, economic development, downtown revitalization, public safety and quality of life concerns such as greenspace development and streetscaping.

The State of Georgia allows CIDs to form when a majority of commercial property owners within the district vote to do so. The state requires that this majority represents at least 75 percent of the taxable value of the commercial property located within the proposed CID. Members agree to a self-imposed and self-regulated ad valorem real estate tax to generate revenue, and an elected Board of Directors determines how that revenue is spent.