ABOUT US

A Community Improvement District (CID) is a self-taxing district that uses additional property tax dollars to improve its district with beautification, infrastructure, and public safety improvement projects. CIDs are comprised of private, non-exempt commercial properties zoned as Office/Industrial and Retail properties. Residential and multi-family properties are not taxable by a CID. It is one of the most powerful and successful public-private partnerships today, which consists of business, government, and community working collaboratively with a joint vision for the district.

Community Improvement Districts are formed through the enactment of a resolution by the local governing body, DeKalb County. Prior to enactment, the Tax Commissioner must certify that the required CID formation criteria have been met. The Georgia Constitution sets forth the following conditions precedent to the creation of a CID: A simple majority, 50% plus 1, of CID-eligible property owners must consent to participating in the CID, and 75% of the value of CID-eligible properties within the district must consent to participating in the CID.

CID revenue is set as a portion of the property tax and the millage rate is set by the commercial property owners. Funds are collected by the County Tax Commissioner and disbursed to the CID’s Board of Directors. The CID Board of Directors consists of property owners within the district who are elected by the district’s property owners and appointed by the Board of Commissioners. CIDs have full authority over the use of these funds.