Bill > H0407

This bill amends existing law to allow community infrastructure districts (CIDs) to levy a temporary assessment to fund fire protection and emergency medical services. The bill expands the definition of "community infrastructure" to include financing fire and emergency medical services, and establishes a new section of law that permits CIDs to impose a special assessment on residential properties for up to five years, beginning when the first homeowner takes title. The assessment is limited to a maximum annual increase of 2% and must be disclosed in property sale documents. The collected funds can only be used to pay for fire and emergency medical services, including personnel salaries, equipment, training, and operational expenses. The district board can distribute these funds directly to service providers like cities, fire districts, or ambulance services through agreements. The assessment automatically expires after five years and cannot be renewed, and property owners who purchase a home during the assessment period are responsible for paying the remaining balance of the five-year term. Importantly, the bill allows CIDs to be formed by cities, counties within city comprehensive plans, or counties outside of city plans, providing more flexibility for establishing these special districts.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0407/