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Special Taxing Districts

A Community Improvement District (CID) is a local special taxing district that collects revenue within its designated boundaries to pay for special public facilities, improvements or services.  A CID, although approved by the local municipality, is a separate political subdivision with the power to govern itself and impose and collect special assessments, additional property and sales taxes.  CIDs may also generate funds by fees, rents or charges for district property or services and through grants, gifts or donations.

A Transportation Development District (TDD) is a separate political subdivision established and organized for the construction of roads, bridges interchanges, or other transportation-related projects.  The projects are generally financed through the issuance of revenue notes, revenue bonds, or other debt securities for a period not to exceed 40 years.  The board of the district has the authority to impose a sales tax in increments of 1/8% up to one percent (1%), levy property taxes, and levy special assessments within the boundaries of the TDD to pay the expenditures of the entity.

A Neighborhood Improvement District is a special taxing district that collects revenue within its designated boundaries to help pay for public infrastructure, facilities or other improvements that confer a benefit on property within the district, normally a residential and not a commercial area.  Typically, NIDs generate funding for projects through the sale of municipal revenue bonds backed by the district's special property assessments to pay for maintenance and upkeep.

Image of Community Improvement District and Transportation District benefits from revenues collected. If you would like more details about the information contained in this image, please call ITS at 816-969-1234.