TallyIDAHOLegislative Tracker
H09262026 Regular Session

Amends existing law to revise provisions regarding the formation of community infrastructure districts.

COMMUNITY INFRASTRUCTURE DISTRICTS -- Amends existing law to revise provisions regarding the formation of community infrastructure districts.

IntroducedIn CommitteeFloor VoteEnacted
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RS33763 / H0926 Community Infrastructure Districts (CID) were created by the legislature in 2008 to ensure that new development pays for required public infrastructure without shifting those costs to existing taxpayers. The legislation aligns county and city authority by allowing counties to form a CID in unincorporated areas outside a city’s comprehensive plan, ensuring that counties have access to the same infrastructure financing mechanism already available to cities when they serve as the primary land-use authority.

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This legislation does not increase or decrease revenue or impose additional expenditures at the state or local level; therefore, it has no fiscal impact. The CID does not impact the county’s general funds, as the county does not assume any debt service or operating expenses of the CID.

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LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 926 BY WAYS AND MEANS COMMITTEE AN ACT1 RELATING TO COMMUNITY INFRASTRUCTURE DISTRICTS; AMENDING SECTION 50-3101,2 IDAHO CODE, TO REVISE A PROVISION REGARDING THE FORMATION OF A COMMUNITY3 INFRASTRUCTURE DISTRICT AND TO MAKE TECHNICAL CORRECTIONS; AND DECLAR-4 ING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.5

Be It Enacted by the Legislature of the State of Idaho:6

SECTION 1. That Section 50-3101, Idaho Code, be, and the same is hereby7 amended to read as follows:8 50-3101. PURPOSE, RELATIONSHIP WITH OTHER LAWS AND SHORT TITLE. (1)9 The purpose of this chapter is:10 (a) To encourage the funding and construction of regional community in-11 frastructure in advance of actual developmental growth that creates the12 need for such additional infrastructure;13 (b) To provide a means for the advance payment of development impact14 fees established in chapter 82, title 67, Idaho Code, and the community15 infrastructure that may be financed thereby; and16 (c) To create additional financial tools and financing mechanisms that17 allow new growth to more expediently pay for itself.18 (2) Only community infrastructure to be publicly owned by this state or19 a political subdivision thereof may be financed pursuant to this chapter.20 (3) A community infrastructure district may only be formed pursuant to21 this chapter only by a city in the city's incorporated area, or by a county22 in an area contained within a city's comprehensive plan with the city's con-23 sent, or by a county when the district is outside of a city's comprehensive24 plan.25 (4) A community infrastructure district may be formed only after (i)26 prior review and approval by the governing body of each county or city in27 which the district is proposed to be located of a petition requesting the28 formation of the district, and (ii) the necessary approvals for site de-29 velopment under the local land use planning act, sections 67-6501 et seq.,30 Idaho Code, and the planning and zoning ordinances of each county and city31 in which the district is proposed to be located have been obtained; provided32 however, that where there will be phased development, approvals obtained33 for the first phase of site development shall be sufficient for the initial34 creation and organization of the district. The formation of a district35 pursuant to this chapter shall not prevent the exercise by a county, city36 or other political subdivision of any of its powers on the same basis as on37 all other land within its jurisdiction. Notwithstanding the formation of a38 district, the development of real property located within the district shall39 remain subject to the provisions of chapter 65, title 67, Idaho Code, and40 the applicable planning and zoning ordinances of the counties and cities in41 which the district is located. The formation of a district pursuant to this42

2 chapter shall not prevent the subsequent establishment of other districts or1 the improvement or assessment of land within the district by a county, city2 or other political subdivision.3 (5) This chapter shall be known and may be cited as the "Community In-4 frastructure District Act."5

SECTION 2. An emergency existing therefor, which emergency is hereby6 declared to exist, this act shall be in full force and effect on and after7 July 1, 2026.8

Introduced, read first time, referred to JRA for Printing